ITA 1961 · Chapter X

Chapter X

24 sections authoredUp to AY 2025-26

Sections in this chapter

92
Section 92 — Computation of Income from International Transaction at ALP
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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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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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95
Section 95 — GAAR -- Application of General Anti-Avoidance Rule
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96
Section 96 — IAA Definition (Within GAAR)
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97
Section 97 — Lack of Commercial Substance Test
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98
Section 98 — GAAR Consequences
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99
Section 99 — Treatment of Connected Persons
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100
Section 100 — GAAR Applies in Addition - Lieu
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101
Section 101 — Procedural Guidelines
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102
Section 102 — GAAR Definitions
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Chapter X

Sections in this chapter

Section 92 — Computation of Income from International Transaction at ALP

Section 92A — Definition of Associated Enterprise (AE)

Section 92B — Definition of International Transaction

Section 92BA — Specified Domestic Transaction

Section 92C — Computation of Arm's Length Price

Section 92CA — Reference to Transfer Pricing Officer (TPO)

Section 92CB — Safe Harbour Rules

Section 92CC — Advance Pricing Agreement (APA)

Section 92CD — Modified Return Post-APA - DRP

Section 92CE — Secondary Adjustment

Section 92E — Audit Report Filing -- Form 3CEB

Section 92F — Definitions for TP Sections

Section 93 — Avoidance of Tax by Transactions Resulting in Transfer of Income to NR

Section 94 — Avoidance of Tax by Securities Transactions -- Dividend Stripping - Bond Washing

Section 94A — Non-Cooperative Jurisdiction (NCJ) Anti-Avoidance

Section 94B — Limitation on Interest Deduction (Thin Capitalisation)

Section 95 — GAAR -- Application of General Anti-Avoidance Rule

Section 96 — IAA Definition (Within GAAR)

Section 97 — Lack of Commercial Substance Test

Section 98 — GAAR Consequences

Section 99 — Treatment of Connected Persons

Section 100 — GAAR Applies in Addition - Lieu

Section 101 — Procedural Guidelines

Section 102 — GAAR Definitions