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Act, may attend through an authorised representative. (2) The provisions of sub-section...is required to attend personally for examination on oath or affirmation under...

Where the following assessee has any income of the nature referred to in sub-section...year, at the option of an assessee, in the case of an entity mentioned in...

(c)   is determined by an advance pricing agreement entered into by him under section...168; (d)   is made as per the safe harbour rules made under...

Act but subject to the provisions of Parts A, B, E and this Part (other than section...(3); and (e)   fulfils all the conditions provided in...

439. (3) Irrespective of anything contained in sub-section (1) or (2), if in a case...falling under section 439, the amount of income in respect of...

No. 3 or 4) is transferred in a tax year and sub-section (2)(b) and (c) does not...33(1) to (10) in respect of expenditure mentioned in sub-section...

(2) The manner of determination of the arm’s length price referred to in sub-section...(1)(a) or the income referred to in sub-section (1)(b) may...

not being an international transaction),— (a)   any transaction referred to in section...122; (b)   any transfer of goods or services referred to in...