Rule 10AB - Other method of determination of arm's length price - Income-tax Rules, 1962

1 [Other method of determination of arm's length price 10AB. For the purposes of clause ( f ) of sub-section (1) of section 92C , the other method for determination of the arms' length price in relation to an international transaction 2 [or a specified domestic transaction] shall be any method which takes into account the price which has been charged or paid, or would have been charged or paid, for the same or similar uncontrolled transaction, with or between non-associated enterprises, under similar circumstances, considering all the relevant facts. ] ---------------------------------------------------------- Notes:- 1. Inserted vide Notification No. 18/2012, Dated 23-5-2012 2. Inserted vide Notification No. 41/2013 dated 10-06-2013,