| (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, on or after the 1st day of April, 2017; |
| (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 agreement procedure under an agreement entered into under section 90 or sectio .... To read the full section download the app from Google Play store
Featured
29 April 2026
Manager- Finance and ComplianceNaveen Fintech Pvt Ltd Kolkata CA Inter View Details
Featured
ARTICLESHIP
19 March 2026
Article AssistantGupta Sachdeva & Co. Chartered Accountants New Delhi CA Final View Details |
CAclubindia
