Ch 3 · Transfer Pricing (Sec 92 to 92F)

🧮 Formula sheet

1. 1.ALP Range: 35th to 65th percentile (if 6+ comparables)
2. 2.Tolerance Band: ±3% (manufacturing), ±1% (others) per CBDT notification
3. 3.TNMM: Net Margin / Suitable Base (cost, sales, assets)