authorised by the Board in this behalf under section 120; [(iii) an order under section 92CA by the Transfer Pricing Officer;] (b) "record" shall include ... purposes of this section, "Transfer Pricing Officer" shall have the same meaning as assigned to it in the Explanation to section 92CA.] (2) No order
order under section 250 or section 254 or section 260 or section 262 or section 263 or section 264 is to be given ... where an order under section 250 or section 254 or section 260 or section 262 or section 263 or section 264 requires verification
case of other person referred to in section 153C, a reference under sub-section (1) of section 92CA is made, the period available for making ... direction under sub-section (3) or sub-section (6) or an order under sub-section (5) of the said section is received by the [Assessing
Section 92CA in The Income Tax Act, 1961
92CA. [ Reference to Transfer Pricing Officer. [Inserted by Act 20 of 2002, Section
Section 40 in Finance Act, 2012
40. Insertion of new sections 92CC and 92CD.
- After section 92CB of the Income-tax Act, the following sections ... expedient so to do. (3) Notwithstanding anything contained in section 92C or section 92CA, the aim's length price of any international transaction, in respect
section (3) of section 92C are satisfied. Once provisions of sub section 3 of Section 92C are complied with, the AO can consider whether ... section (4) of section 92C wherein it has been clearly stated that no deduction under Section 10A / 10AA or Section 10B or under Chapter
Section 68 in Finance Act, 2012
68. Amendment of section 153B.
- In section 153B of the Income-tax Act, - (I) in sub-section (1) with ... case of other person referred to in section 153C, a reference under sub-section (I) of section 92CA - (i) was made before
length price in accordance
with sub-section (3) of section 92C . Sub-Section (4) of
section 92CA provides that on receipt of the order ... Assessing Officer under sub-
section (4) of section 92C , read with sub-section (4) of
section 92CA .
Civil Appeal
clause (b) of sub-section (1), may include the methods referred to in sub-section (1) of section 92C or the methods provided by rules ... expedient so to do. (3) Notwithstanding anything contained in section 92C or section 92CA or the methods provided by rules made under this
section (1) of Section 131 or sub-section (6)
of Section 133 [or Section 133-A .
Explanation.--For the purposes of this section,
"Transfer ... Sections
92-C and 92-D in respect of any person or class of
persons.]"
Sub-section (2A) of Section 92CA was introduced
