Compliance Audit of The Agreement [ Rule 10P ]

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Full Text of the Document

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....cal assumptions and consistency of the application of the TPM. * The TPO having the jurisdiction over the assessee shall carry out the compliance audit of the agreement for each of the year covered in the agreement. [ Rule 10P(1) ] * The Transfer Pricing Officer may require - * (i) the assessee to substantiate compliance with the terms of the agreement, including satisfaction of the critical....