Laws / Income Tax Law / ২৩৬
২৩৬ - Reference to Transfer Pricing Officer
236. Reference to Transfer Pricing Officer.— (1) Notwithstanding anything contained in section 235 of this Act,—
(a) the Deputy Commissioner of Taxes, with prior approval of the Board, may refer the determination of the arm's length price under section 235 to the Transfer Pricing Officer;
(b) the Transfer Pricing ...
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