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[Cites 0, Cited by 0] [Section 10CA] [Entire Act]

Union of India - Subsection

Section 10CA(6) in Income Tax Rules, 1962

(6)If the price at which the international transaction or the specified domestic transaction has actually been undertaken is outside the arm's length range referred to in sub-rule (4), the arm's length price shall be taken to be the median of the dataset.