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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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