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New Income Tax Bill 2025: AE Definition and ALP Calculation

January 1, 2025
New Income Tax Bill 2025: AE Definition and ALP Calculation

New Income Tax Bill 2025: AE Definition and ALP Calculation

The new law clarifies the definition of Associated Enterprises and addresses calculation methods for the arm's length price, with the potential to introduce the use of interquartile range or other prescribed methods instead of the mean.

Source:

Income Tax Bill, 2025 — Full Text (CBDT)

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