(9)The Board may, for the purposes of this section, prescribe90 a scheme specifying therein the manner, form, procedure and any other matter generally in respect of the advance pricing agreement.[(9A) The agreement referred to in sub-section (1), may, subject to such conditions, procedure and manner as may be prescribed90, provide for determining the—(a)arm's length price or specify the manner in which the arm's length price shall be determined in relation to the international transaction entered into by the person;(b)income referred to in clause (i) of sub-section (1) of section 9, or specifying the manner in which the said income is to be determined, as is reasonably attributable to the operations carried out in India by or on behalf of that person, being a non-resident,during any period not exceeding four previous years preceding the first of the previous years referred to in sub-section (4), and the arm's length price of such international transaction or the income of such person shall be determined in accordance with the said agreement.]
