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Income Tax

Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapter X = SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Chapters List This

SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX - Income-tax Act, 1961

Chapter: X
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
Section 92	:	Computation of income from international transaction having regard to arms 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 arms 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, keeping and furnishing of information and document by certain persons
Section 92E	:	Report from an accountant to be furnished by persons entering into international transaction
Section 92F	:	Definitions of certain terms relevant to computation of arms 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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