Income Tax Act 2023
Section 234 - Determination of income from International Transaction having regard to Arm's Length Price
(as updated till Finance Act 2024)
Notwithstanding anything contained in Part 15 of this Act, the amount of any income, or expenditure, arising from an international transaction shall be determined having regard to the arm’s length price.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.