X
ITA 1961 · Chapter X
Chapter X
17 sections authoredUp to AY 2025-26
Sections in this chapter
- 92
Section 92 — Computation of Income from International Transaction at ALP
STATUTORY ARCHITECTURE — 18-ROW MAP
- 92A
Section 92A — Definition of Associated Enterprise (AE)
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- 92B
Section 92B — Definition of International Transaction
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- 92BA
Section 92BA — Specified Domestic Transaction
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- 92C
Section 92C — Computation of Arm's Length Price
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- 92CA
Section 92CA — Reference to Transfer Pricing Officer (TPO)
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- 92CB
Section 92CB — Safe Harbour Rules
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- 92CC
Section 92CC — Advance Pricing Agreement (APA)
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- 92CD
Section 92CD — Modified Return Post-APA - DRP
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- 92CE
Section 92CE — Secondary Adjustment
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- 92D
Section 92D — Case Laws & Commentary
CHAPTER X — SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
- 92E
Section 92E — Audit Report Filing -- Form 3CEB
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- 92F
Section 92F — Definitions for TP Sections
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- 93
Section 93 — Avoidance of Tax by Transactions Resulting in Transfer of Income to NR
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- 94
Section 94 — Avoidance of Tax by Securities Transactions -- Dividend Stripping - Bond Washing
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- 94A
Section 94A — Non-Cooperative Jurisdiction (NCJ) Anti-Avoidance
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- 94B
Section 94B — Limitation on Interest Deduction (Thin Capitalisation)
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