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
|
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
|
92CB Power of Board to make safe harbour rules
|
94A Special measures in respect of transactions with persons located in notified jurisdiction area
|
92BA Meaning of specified domestic transaction
|
92CC Advance pricing agreement
|
92CD Effect to advance pricing agreement
|
92CE Secondary adjustment in certain cases
|
94B Limitation on interest deduction in certain cases
|