Section 270A(6)(d) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 270A(6)] [Section 270A] [Entire Act]

Union of India - Subsection

Section 270A(6)(d) in The Income Tax Act, 1961

(d)the amount of under-reported income represented by any addition made in conformity with the arm's length price determined by the Transfer Pricing Officer, where the assessee had maintained information and documents as prescribed under section 92D, declared the international transaction under Chapter X, and, disclosed all the material facts relating to the transaction; and

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Union of India - Subsection

Section 270A(6)(d) in The Income Tax Act, 1961