Rule 78: For the purposes of section 165(1)(f), the other method for determination of the arm's length price
Is rule section 165(1)(f) ke under use hone wale key terms aur unke meaning explain karta hai. Correct interpretation tax proceedings ke liye zaroori hai.
On this page
Bare law
Rule 78 - For the purposes of section 165(1)(f), the other method for determination of the arm's length price in relation to an international transaction or a specified domestic transaction shall be any method which takes into account the price, which— (a) has
78. For the purposes of section 165(1)(f), the other method for determination of the arm's length price in relation to an international transaction or a specified domestic transaction shall be any method which takes into account the price, which— (a) has been charged or paid; or (b) would have been charged or paid, for the same or similar uncontrolled transaction, with or between non-associated enterprises, under similar circumstances, considering all the relevant facts.
Determination of arm's length price under section 165.
Rule breakdown
78. For the purposes of section 165(1)(f), the other method for determination of the arm's length price in relation to an international transaction or a specified domestic transaction shall be any method which takes into account the price, which— (a) has been charged or paid; or (b) would have been
Determination of arm's length price under section 165.
Key takeaways
Legal Provision
Yeh rule section 165(1)(f) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 165(1)(f) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Definitions Clear
Terms ki sahi samajh compliance aur proceedings ke liye zaroori hai.
- Un-defined terms Act ke definitions se le jayein
- Interpretation context ke according vary kar sakti hai
Scope of Terms
Is rule ke under define kiye gaye terms section 165(1)(f) ke under apply honge.
- Definitions uniform interpretation ke liye hai
- Disputes avoid karne ke liye sahi meaning use karein
Professional Advice
Complex provisions ko samajhne ke liye apne CA/CS se consult karein.
- CA se help lene se mistakes kam ho jati hain
- Accurate filing ke liye expert guidance zaroori hai
FAQs
Is rule section 165(1)(f) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 165(1)(f) ke under delegated legislation hai aur Income-tax Rules, 2026 ka part hai.
Is rule kab se applicable hoga?
Is rule 1st April, 2026 se applicable hoga. Jab tak koi amendment nahi aati, yeh current form mein valid rahegi.
Is rule ke under define kiye gaye terms kya hain?
Is rule ke under Income-tax Act, 2025 ke section 165(1)(f) ke liye relevant terms aur unka meaning diya gaya hai.
Kya CA se help leni chahiye?
Complex provisions ko samajhne aur accurate compliance ke liye apne CA/CS se consult karein. Professional help mistakes kam karti hai.