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Rule 5 - Form of certificate by Designated Authority - Direct Tax Vivad Se Vishwas Rules, 2024

1. Section 92 - Computation of income from international transaction having regard to arms length price - Income-tax Act, 1961
2. Form-2 - Certificate under sub-section (1) of section 92 of the finance (no. 2) act, 2024 - Direct Tax Vivad Se Vishwas Rules, 2024