Rule 81: section 165(3)(b) results in determination of more than one price, the arm's length price in respect
Is rule section 165(3)(b) ke liye income ya value compute karne ki specific formula ya methodology batata hai. Accurate computation tax liability determine karne ke liye zaroori hai.
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Bare law
Rule 81 - section 165(3)(b) results in determination of more than one price, the arm's length price in respect of such transaction
81. (1) Where in respect of an international transaction or a specified domestic transaction, the application of the most appropriate method referred to in section 165(3)(b) results in determination of more than one price, the arm's length price in respect of such transactions shall be computed in accordance with the provisions of this rule. (2) A dataset shall be constructed by placing the prices referred to in sub-rule (1) in an ascending order and the arm's length price shall be determined on
Rule breakdown
81. (1) Where in respect of an international transaction or a specified domestic transaction, the application of the most appropriate method referred to in section 165(3)(b) results in determination of more than one price, the arm's length price in respect of such transactions shall be computed in a
Key takeaways
Legal Provision
Yeh rule section 165(3)(b) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.
- section 165(3)(b) ke under yeh rule framed hai
- Amendment time to time ho sakte hain
Computation Method
Income ya value ka calculation is rule ke under diye gaye formula/method se hi karna chahiye.
- Calculation errors se disputes ho sakte hain
- Documentation of computation rakhni chahiye
- CA se verify karwa lein
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(3)(b) ke under kaise aata hai?
Is rule Income-tax Act, 2025 ke section 165(3)(b) 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.
Income ka calculation kaise karna hai?
Rule me section 165(3)(b) ke under income compute karne ki specific formula ya methodology di gayi hai. Use follow karne se accurate tax liability determine hoti 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.