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(iii) costs plus method;

(iv) profit split method;

(v) transactional net margin method, or any other method as may be prescribed by the Board. The most appropriate method is to be applied for determination of ALP, in any manner as may be prescribed. The proviso makes an exception, where the variation between the ALP determined and the price at which the international transaction has actually been undertaken does not exceed 3%. In such a case, the latter, i.e., price at which the international transaction has actually been undertaken, might be notified.