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provides for determination of arm's length price of an international transaction by applying the most appropriate method having regard to the nature of transaction for class of transaction or functions performed, etc. The most appropriate method prescribed are as under:-

      i)     Comparable Uncontrolled Price Method;
      ii)    Resale Price Method;
      iii)   Cost Plus Method;
      iv)    Profit Split Method;
      v)     Transactional Net Margin Method; and
      vi)    Such other methods, as may be prescribed by the Board.