Rule 82: proceeding by furnishing Form No. 46 for two consecutive tax years (the second tax year and the thir

Bare law

Rule 82 - proceeding by furnishing Form No. 46 for two consecutive tax years (the second tax year and the third tax year, respecti

82. (1) The option or options as per section 166(9)(a) may be exercised by an assessee for determination of arm's length price for multiple year in a single proceeding by furnishing Form No. 46 for two consecutive tax years (the second tax year and the third tax year, respectively) immediately following the tax year (the first tax year) in respect of which reference has been made in its case under the said section. (2) The Form No. 46 in respect of international transactions or specified domesti

Time period for repatriation of excess money under section 170(2) and computation ofinterest income under section 170(4) pursuant to secondary adjustments.

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