Government Notify the Permissible Variation for determination of Arm’s Length Price for AY 2025–26 under section 92C of Income-tax Act, 1961

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.... 5053(E).- In exercise of the powers conferred by the third proviso to sub-section (2) of section 92C of the Income-tax Act, 1961 (43 of 1961) (hereafter referred to as the said Act) read with the proviso to sub-rule (7) of rule 10CA of the Income-tax Rules, 1962, the Central Government hereby notifies that where the variation between the arm's length price determined under section 92C of the said....