82 — 82. Exercise of option for determination of arm’s length price for multiple years in a single proceeding
IT Rules
Original Rule Text
82. Exercise of option for determination of arm’s length price for multiple years in a single proceeding — This chunk is about exercising an option to determine the arm's length price for multiple tax years within a single proceeding, where the relevant transactions in the second and third year must be si... — Rule 82 of IT2025