Section 92C(3)(d) in The Income Tax Act, 1961

[Cites 0, Cited by 1] [Section 92C(3)] [Section 92C] [Entire Act]

Union of India - Subsection

Section 92C(3)(d) in The Income Tax Act, 1961

(d)the assessee has failed to furnish, within the specified time, any information or document which he has required to furnish by a notice issued under sub-section (3) of section 92-D, the Assessing Officer may proceed to determine the arm's length price in relation to the said international transaction in accordance with sub-sections (1) and (2), on the basis of such material or information or document available with him:

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Union of India - Subsection

Section 92C(3)(d) in The Income Tax Act, 1961