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Reference to Transfer Pricing Officer in Specified Domestic transaction cases reg.-

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Full Text of the Document

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....ified Domestic transaction cases reg.- Clarifications have been sought from the Board as to which authority will function as Transfer Pricing Officer ('TPO') for the purposes of determining Arms Length Price ('ALP') in respect of Specified Domestic Transactions ('SDTs') as per the provisions of section 92CA of the Income-tax Act, 1961('Act'). 2. The Board has cons....