https://www.taxtmi.com/acts?id=20089 Arm's length price for an international transaction or specified domestic transaction is determined from an ascending dataset of comparable uncontrolled transactions, including weighted averages where data span more than one year. Where six or more entries exist, an arm's length range is formed between the thirty-fifth and sixty-fifth percentiles; a price within that range is treated as the arm's length price, and a price outside the range is taken at the median. If the percentile range does not apply, the arithmetical mean of the dataset applies, subject to the prescribed tolerance band. en-us Wed, 21 Oct 2015 14:10:02 +0530 Mon, 18 May 2026 16:47:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20089 Arm's length price for an international transaction or specified domestic transaction is determined from an ascending dataset of comparable uncontrolled transactions, including weighted averages where data span more than one year. Where six or more entries exist, an arm's length range is formed between the thirty-fifth and sixty-fifth percentiles; a price within that range is treated as the arm's length price, and a price outside the range is taken at the median. If the percentile range does not apply, the arithmetical mean of the dataset applies, subject to the prescribed tolerance band. Act-Rules Income Tax Wed, 21 Oct 2015 14:10:02 +0530 https://www.taxtmi.com/acts?id=20089