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[Cites 0, Cited by 0] [Section 40] [Entire Act]

Union of India - Subsection

Section 40(3) in Finance Act, 2012

(3)Notwithstanding anything contained in section 92C or section 92CA, the aim's length price of any international transaction, in respect of which the advance pricing agreement has been entered into, shall be determined in accordance with the advance pricing agreement so entered.