GUIDANCE NOTE ON REPORT
                                                                                                  UNDER SECTION 92E OF
                                                                                               THE INCOME-TAX ACT, 1961
                                                                                                      (TRANSFER PRICING)

                                                                          [Based on the law as amended by the Finance Act, 2022]
                                                                                                               (Revised 2022)

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Eighth Edition : August, 2020
Ninth Edition : October, 2022