Advance pricing agreement.

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.... to an international transaction, to be entered into by that person.     (2) The manner of determination of arm's length price referred to in sub-section (1) may be any method including one of the prescribed methods, as referred to in sub-section (1) of section 117, with such adjustments or variations, as may be necessary or expedient so to do.     (3) The arm's....

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....p;   (c) on the Commissioner, and the income-tax authorities subordinate to him, only in respect of the said person and the said transaction.    (6) The agreement referred to in sub-section (1) shall not be binding, if there is any amendment to the Code having bearing on the agreement so entered.    (7) The Board may, by order, declare an agreement to be void&nb....