Compliance Audit of the agreement.

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..... ng Officer may require - (i) the assessee to substantiate compliance with the terms of the agreement, including satisfaction of the critical assumptions, correctness of the supporting data or information and consistency of the application of the transfer pricing method; (ii) the assessee to submit any information, or document, to establish that the terms of the agreement has been complied with .....

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..... pliance Report referred to in rule 10-O is received by the Transfer Pricing Officer. (6) The regular audit of the covered transactions shall not be undertaken by the Transfer Pricing Officer if an agreement has been entered into under rule 10L except where the agreement has been cancelled under rule 10R.] ---------------------- Notes:- 1. Inserted vide Notification No. 36/2012, Dated 30-8-2012 .....

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