(1)An agreement may among other things, include-(i)the international transactions covered by the agreement;(ii)the agreed transfer pricing methodology, if any;(iii)determination of arm's length price, if any;(iv)definition of any relevant term to be used in item (ii) or (iii);(v)critical assumptions;(va)rollback provision referred to in rule 10MA;(vi)the conditions if any other than provided in the Act or these rules.
