Section 234 - Determination of Income from International Transactions at Arm's Length Price
Notwithstanding anything contained in Chapter III of Part 15 of this Act, the amount of any income or expenditure arising from international transactions shall be determined at arm’s length price.
Note: This is unofficial English translation. In the event of a conflict between the information on this website and the original Government publications or notifications of laws, rules, regulations, and SROs, the Government publications or notifications shall prevail. Moreover, as per Section 345(2) of the Income Tax Act 2023, if there is a conflict between the English and Bengali text, the Bengali text shall prevail.