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

Union of India - Subsection

Section 10CB(1)(i) in Income Tax Rules, 1962

(i)from the due date of filing of return under sub-section (1) of section 139 of the Act where primary adjustments to transfer price has been made suo-moto by the assessee in his return of income;