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For how long must the transfer-pricing records specified in rule 84(1) to (4) be retained under the Income-tax Rules, 2026?

Question and options

For how long must the transfer-pricing records specified in rule 84(1) to (4) be retained under the Income-tax Rules, 2026?

  1. Eight years from the end of the relevant tax year

  2. Nine years from the end of the relevant tax year

  3. Five years from the end of the relevant tax year

  4. Sixteen years from the end of the relevant tax year

Answer and explanation

Correct answer: B - Nine years from the end of the relevant tax year

Rule 84(8) of the Income-tax Rules, 2026 requires the transfer-pricing information and documents to be kept for nine years from the end of the relevant tax year. The former rule 10D counted eight years from the end of the assessment year, which reaches the same outer date.

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