India Tax Agency Issues Notification on Arm’s Length Pricing Requirements for AY 2025-2026

Nov. 13, 2025, 5:00 AM UTC

The Indian Central Board of Direct Taxes Nov. 6 issued Notification No. 157/2025, clarifying the approved ranges for calculating arm’s length prices under the Income-Tax Act, 1961. The notification provides a tolerance range of 1 percent for wholesale trading, and 3 percent for all other cases for assessment year (AY) 2025-2026. [India, Central Board of Direct Taxes, 11/06/25]

Reference:
View Notification No. 157/2025. View Index.

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