Made u/ss 97C and 97D of the Income Tax Act.

Amends: reg 2.

Inserts: regs 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22 and 23.

See: Income Tax (Transfer Pricing) Regulations.

{mprestriction ids="2,3,5"}

{/mprestriction}