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

Amends: regs 10, 11 and 22A.

Subs: Schedule.

See: Income Tax (Transfer Pricing) Regulations.


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

Bulletin/Bulletin_Subsidiary_2021/SINo_107_of_2021.pdf

{/mprestriction}