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

Union of India - Subsection

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

(g)a record of uncontrolled transactions taken into account for analysing their comparability with the international transactions or the specified domestic transactions entered into, including a record of the nature, terms and conditions relating to any uncontrolled transaction with third parties which may be of relevance to the pricing of the international transactions or specified domestic transactions, as the case may be ;