India's Central Board of Direct Taxes has published Notification No. 83/2020 on the accepted tolerance range for transactions to be considered as at arm's length for the 2020-21 assessment year. This includes a variation of up to 1% in respect of wholesale trading and 3% in all other cases.

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S.O. 3660 (E). - In exercise of the powers conferred by the third proviso to sub-section (2) of s…