Insertion of new section 92CE.

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..... ice,- (i) has been made suo motu by the assessee in his return of income; (ii) made by the Assessing Officer has been accepted by the assessee; (iii) is determined by an advance pricing agreement entered into by the assessee under section 92CC; (iv) is made as per the safe harbour rules framed under section 92CB; or (v) is arising as a result of resolution of an assessment by way of the mutual agr .....

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..... assessee to such associated enterprise and the interest on such advance, shall be computed in such manner as may be prescribed. (3) For the purposes of this section,- (i) associated enterprise shall have the meaning assigned to it in subsection (1) and sub-section (2) of section 92A; (ii) arm s length price shall have the meaning assigned to it in clause (ii) of section 92F; (iii) excess money me .....

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