https://www.taxtmi.com/acts?id=38277 Clause 44 empowers the Board, with Central Government approval, to enter into advance pricing agreements that determine the arm's length price for international transactions or specify how to determine income reasonably attributable to operations in India of a non-resident; such agreements may use methods under transfer pricing provisions or rules with adjustments, are binding notwithstanding other transfer pricing provisions, and may cover determination for up to four prior years, subject to prescribed conditions and procedures. en-us Sat, 01 Feb 2020 16:47:10 +0530 Sat, 01 Feb 2020 16:47:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38277 Clause 44 empowers the Board, with Central Government approval, to enter into advance pricing agreements that determine the arm's length price for international transactions or specify how to determine income reasonably attributable to operations in India of a non-resident; such agreements may use methods under transfer pricing provisions or rules with adjustments, are binding notwithstanding other transfer pricing provisions, and may cover determination for up to four prior years, subject to prescribed conditions and procedures. Act-Rules Bill Sat, 01 Feb 2020 16:47:10 +0530 https://www.taxtmi.com/acts?id=38277