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Rule 6 - Intimation of payment - 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-3 - Intimation of payment under sub-section (2) of section 92 of finance (no. 2) act, 2024 - Direct Tax Vivad Se Vishwas Rules, 2024