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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

1Chapter XIA

Transfer Pricing

Determination of income from international transaction having regard to arm’s length price.
107B. Notwithstanding anything contained in Chapter XI of this Ordinance, the amount of any income, or expenditure, arising from an international transaction shall be determined having regard to the arm’s length price.
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    “CHAPTER XIA” was inserted by section 45 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).
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