Section 439(8)(d) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 439(8)] [Section 439] [Entire Act]

Union of India - Subsection

Section 439(8)(d) in The Income Tax Act, 2025

(d)the amount of under-reported income represented by any addition made in conformity with the arm's length price determined by the Transfer Pricing Officer, where the assessee had maintained such information and documents as may be prescribed under section 171, declared the international transaction under Chapter X, and, disclosed all the material facts relating to the transaction.

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Union of India - Subsection

Section 439(8)(d) in The Income Tax Act, 2025