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Indian Income Tax Act, 1961
Chapter X
Special Provisions relating to avoidance of Tax
Section No.
Particulars
92
Computation of income from international transaction having regard to arm’s length price
92A
Meaning of associated enterprise
92B
Meaning of international transaction
92C
Computation of arm’s length price
92CA
Reference to Transfer Pricing Officer
92CB
Power of Board to make safe harbour rules
92D
Maintenance and keeping of information and document by persons entering into an international transaction
92E
Report from an accountant to be furnished by persons entering into international transaction
92F
Definitions of certain terms relevant to computation of arm’s length price, etc.
93
Avoidance of income-tax by transactions resulting in transfer of income to non-residents
94
Avoidance of tax by certain transactions in securities
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