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Section 92BA - Meaning of Specified Domestic Transaction

Income Tax - Transfer Pricing - International + Domestic - 05 - SECTION 92BA: MEANING OF SPECIFIED DOMESTIC TRANSACTION "Specified domestic transaction" in case of an assessee means any of the following transactions, not being an internatio .....

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tion under Chapter Vl-A or section 10AA, to which provisions of sub-section (8) or sub-section (10) of section 80-IA are applicable any other transaction as may be prescribed and where the aggregate of such transactions entered into by the assessee i .....

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