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

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

Union of India - Subsection

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

(iii)[ in a case where primary adjustment to transfer price is determined by an advance pricing agreement entered into by the assessee under section 92CC of the Act in respect of a previous year, - [Substituted by Notification No. G.S.R. 701(E), dated 30.9.2019 (w.e.f. 26.3.1962).]

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Union of India - Subsection

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