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[Cites 0, Cited by 0] [Section 10THC] [Entire Act]

Union of India - Subsection

Section 10THC(3) in Income Tax Rules, 1962

(3)No comparability adjustment and allowance under the second proviso to sub-section (2) of section 92C shall be made to the transfer price declared by the eligible assessee and accepted under sub-rule (1).