RULE 114 INCOME-TAX RULES 2026 Compliance audit of agreement.
RULE 114 INCOME-TAX RULES 2026 RULE 114 INCOME-TAX RULES 2026 Compliance audit of agreement. 114. (1) The Transfer Pricing Officer in respect of arms’ length price and having the jurisdiction over the assessee shall carry out the compliance audit of the agreement for each of the year covered in the agreement. (2) For the purposes of… Read More »