- Shweta Verma
March 23, 2026
Exercise of option for determination of arm’s length price (ALP)
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It is a form furnished by an assessee for exercising an option or options for determination of Arm’s length price in respect of international transactions or specified domestic transactions for multiple year in a single proceeding for two consecutive tax years (the second tax year and the third tax year respectively) immediately following the tax year (the first tax year) in respect of which reference has been made in its case under section 166.
https://www.incometaxindia.gov.in/documents/d/guest/form-46-faqs
Author Bio
Shweta Verma
Company: TVA & CO LLP
Designation: CS
Location: -
Gender: female
CS Trainee View Full Profile


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