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Under the Income-tax Rules, 1962, which rules lay down the method for computing arm's length price?

ARules 114 to 120
BRules 10A to 10E
CRules 1 to 5
DRules 30 to 35
Answer & Solution
Correct answer: B. Rules 10A to 10E
The Board prescribed rules 10A to 10E to give the manner of applying methods and choosing the most appropriate method.
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