Certificate of an accountant under section 166

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....     Certification I have examined the books of accounts, the documents maintained under the provisions of section 171 and other relevant documents maintained by Mr./Ms./M/s*_____________________ for the first tax year (TY)____________ second tax year (TY+1)______________, third tax year (TY+2)________ for giving consent for determination of arm's length price (ALP) per pr....

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....e in the Associated Enterprise in the case of the assessee during TY, TY+1 and TY+2 which impact the transaction or the functions performed, taking into account assets employed and the risks assumed. • None of the Associated Enterprises relevant to the transactions for which option or options is exercised under section 166(9) is a resident of a jurisdiction which has been notified und....