https://www.taxtmi.com/news?id=71845 Exercise of option for determination of arm's length price under section 166(9) is made through Form No. 46 for international transactions or specified domestic transactions for multiple years in a single proceeding. The option covers the second and third tax years immediately following the first tax year in which a reference has been made under section 166. Form No. 46 must be filed between the end of the third tax year and 30 June following that year, only online through the Income Tax e-Filing portal, and accompanied by the accountant's certificate in Form No. 47. en-us Thu, 26 Mar 2026 18:43:17 +0530 Thu, 26 Mar 2026 18:43:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=71845 Exercise of option for determination of arm's length price under section 166(9) is made through Form No. 46 for international transactions or specified domestic transactions for multiple years in a single proceeding. The option covers the second and third tax years immediately following the first tax year in which a reference has been made under section 166. Form No. 46 must be filed between the end of the third tax year and 30 June following that year, only online through the Income Tax e-Filing portal, and accompanied by the accountant's certificate in Form No. 47. News - Thu, 26 Mar 2026 18:43:17 +0530 https://www.taxtmi.com/news?id=71845