2 circulars and 12 notifications on what is now Determination of arm's length price. Every one of them was issued under the Income-tax Act, 1961. They appear here because the department’s own concordance carries the provision each one names to section 165 of the Income-tax Act, 2025 — which is an inference about where the ground is now covered, not a holding that the instrument still bites.
| Number | Date | What it deals with |
|---|---|---|
| Circular 5/2013 | 29 June 2013 | Section 92C of the Income-tax Act, 1961 - read with rule 10B of the Income-tax Rules, 1962 - Transfer Pricing - Compution of Arm's Length Price - Application of Profit Sp |
| Circular 6/2013 | 29 June 2013 | Section 92C of the Income-tax Act, 1961 - Transfer Pricing - Computation of Arm's Length Price - Clarifications on Functional Profile of Development Centers Engaged in Co |
| Number | Date | What it deals with |
|---|---|---|
| Notification No. 157/2025 [F. No. 500/1/2014-APA-II] / SO 5053(E) | 6 November 2025 | Ministry of Finance |
| Notification No. 116/2024 [F. No. 500/1/2014-APA-II] / SO 4571(E) | 18 October 2024 | Ministry of Finance |
| Notification No. 46/2023 [F. No. 500/1/2014-APA-II] / SO 2777(E) | 26 June 2023 | Ministry of Finance |
| Notification No. 70/2022 [F. No. 500/1/2014-APA-II] / SO 2928(E) | 28 June 2022 | Ministry of Finance |
| Notification No. 124/2021 [F. No. 500/1/2014-APA-II] / S.O. 4586(E) | 29 October 2021 | Ministry of Finance |
| Notification No. 83/2020 [F.No.500/1/2014-APA-II] / SO 3660(E) | 19 October 2020 | रुजचका िमा, अिर सजचि |
| Notification No. 64/2019 [F.No. 500/1/2014-APA-II] / SO 3272(E) | 13 September 2019 | Ministry of Finance |
| Notification No. 50/2017 [F.No. 500/1/2014-APA-II] / SO 1866(E) | 9 June 2017 | 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] |
| Notification No. 57/2016 [F. No. 500/1/2014-APA-II] /SO 2425(E) | 14 July 2016 | शोभन कर, निदेशक |
| Notification No.86/2015/F.No.500/1/2014-APA-II/SO 2942(E) | 29 October 2015 | 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] |
| Notification No. 31/2012 | 17 August 2012 | Section 92C of the Income-tax Act, 1961 - Transfer pricing - Computation of Arm's length price - Notified percentage under second proviso to section 92C(2) |
| Notification No. 18/2012 | 23 May 2012 | Income-tax (sixth Amendment) Rules, 2012 - Insertion of rule 10AB |
Back to section 165.
