https://www.taxtmi.com/forms?id=2424 Exercise of option for determination of arm's length price under section 166(9) is prescribed in Form No. 46, requiring particulars of the person, tax year reference, return and Form No. 48 details, and transaction-wise information for the associated enterprise relationship across TY, TY+1 and TY+2. The form captures the nature and value of transactions, the method used to determine ALP, and the amounts as per books and as per ALP for each relevant year. en-us Thu, 26 Mar 2026 15:02:00 +0530 Thu, 26 Mar 2026 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forms?id=2424 Exercise of option for determination of arm's length price under section 166(9) is prescribed in Form No. 46, requiring particulars of the person, tax year reference, return and Form No. 48 details, and transaction-wise information for the associated enterprise relationship across TY, TY+1 and TY+2. The form captures the nature and value of transactions, the method used to determine ALP, and the amounts as per books and as per ALP for each relevant year. Forms Income Tax Thu, 26 Mar 2026 15:02:00 +0530 https://www.taxtmi.com/forms?id=2424