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[Cites 0, Cited by 0] [Section 10D(1)] [Section 10D] [Entire Act]

Union of India - Subsection

Section 10D(1)(l) in Income Tax Rules, 1962

(l)details of the adjustments, if any, made to transfer prices to align them with arm's length prices determined under these rules and consequent adjustment made to the total income for tax purposes;