SECTION 92C OF THE INCOME-TAX ACT, 1961 - TRANSFER PRICING - COMPUTATION OF ARM’S LENGTH PRICE - NOTIFIED TOLERABLE LIMIT FOR DETERMINATION OF ALP

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.... Tax Act, 1961<br>Income Tax<br>Section 092C<br>Inc.Tax Act 1961<br>GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) INCOME TAX NOTIFICATION No. 30/2013 DATED : 15/04/20....

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....ot exceed one per cent of the latter for wholesale traders and three per cent of the latter in all other cases, the price at which the international transaction or specified domestic transaction has a....