CHAPTER X – Special provisions relating to avoidance of tax


Section – 92 : Computation of income from international transaction having regard to arm’s length price
Section – 92A : Meaning of associated enterprise
Section – 92B : Meaning of international transaction
Section – 92BA : Meaning of specified domestic transaction
Section – 92C : Computation of arm’s length price
Section – 92CA : Reference to Transfer Pricing Officer
Section – 92CB : Power of Board to make safe harbour rules
Section – 92CC : Advance pricing agreement
Section – 92CD : Effect to advance pricing agreement
Section – 92CE : Secondary adjustment in certain cases
Section – 92D : Maintenance and keeping of information and document by persons entering into an
                           international transaction 55[or specified domestic transaction].
Section – 92E : Report from an accountant to be furnished by persons entering into international
                           transaction 61a[or specified domestic transaction].
Section – 92F : Definitions of certain terms relevant to computation of arm’s length price, etc
Section – 93 : Avoidance of income-tax by transactions resulting in transfer of income to non-residents
Section – 94 : Avoidance of tax by certain transactions in securities
Section – 94A : Special measures in respect of transactions with persons located in notified jurisdictional area
Section – 94B : Limitation on interest deduction in certain cases

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