Income-tax Act, 1961
Section - 92CE - Secondary adjustment in certain cases
Secondary adjustment in certain cases.92CE. (1) Where a primary adjustment to transfer price,-
| (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
24 October 2026
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