Income-tax Rules, 2026

Rule 78Other method for determination of arm's length price

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026

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.

This rule refers to

§ 165 Determination of arm’s length price

Referenced by

Rule 77 Meaning of expressions used in determination of arm's length price

Rule 79 Determination of arm's length price under section 165