Section 165(3)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 165(3)] [Section 165] [Entire Act]

Union of India - Subsection

Section 165(3)(a) in The Income Tax Act, 2025

(a)in case, only one price is determined by the most appropriate method,––

(i)the price determined by that method; or

(ii)the price at which the international transaction or specified domestic transaction has actually been undertaken, if the variation between the arm's length price so determined and price at which the international transaction or specified domestic transaction has actually been undertaken does not exceed such percentage not exceeding 3% of the latter, notified by the Central Government in this behalf; or

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Union of India - Subsection

Section 165(3)(a) in The Income Tax Act, 2025