Home > Income Tax Act 2025 > Section-170Last Updated: Feb 21st 2025
Section-170 provides for secondary adjustment in certain cases to ensure that the actual allocation of profits between the associated enterprises aligns with the arm’s length price. Learn to understand the section-170 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.