Income-tax Act, 1961

Section - 92C - Computation of arm’s length price

Computation of arm's length price.

92C. (1) The arm's length price in relation to an international transaction or specified domestic transaction shall be determined by any of the following methods, being the most appropriate method, having regard to the nature of transaction or class of transaction or class of associated persons or functions performed by such persons or such other relevant factors as the Board may prescribe, namely :-

(a)- comparable uncontrolled price method;
(b)- resale price method;
(c)- cost plus method;
(d)- profit split method;
(e)- transactional net margin method;
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