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Chapter 10: SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX

Income Tax Act • Direct Tax

Acts in this Chapter (18)

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92 Computation of income from international transaction having regard to arm's length price
0 sections 0 rules
92A Meaning of associated enterprise
0 sections 0 rules
92B Meaning of international transaction
0 sections 0 rules
92BA Meaning of specified domestic transaction
0 sections 0 rules
92C Computation of arm's length price
0 sections 0 rules
92CA Reference to Transfer Pricing Officer
0 sections 0 rules
92CB Power of Board to make safe harbour rules
0 sections 0 rules
92CC Advance pricing agreement
0 sections 0 rules
92CD Effect to advance pricing agreement
0 sections 0 rules
92CE Secondary adjustment in certain cases
0 sections 0 rules
92D Maintenance and keeping of information and document by persons entering into an international transaction
0 sections 0 rules
92E Report from an accountant to be furnished by persons entering into international transaction
0 sections 0 rules
92F Definitions of certain terms relevant to computation of arm's length price, etc
0 sections 0 rules
93 Avoidance of income-tax by transactions resulting in transfer of income to non-residents
0 sections 0 rules
94 Avoidance of tax by certain transactions in securities
0 sections 0 rules
94A Special measures in respect of transactions with persons located in notified jurisdiction area
0 sections 0 rules
94B Limitation on interest deduction in certain cases
0 sections 0 rules
97 Arrangement to lack commercial substance
0 sections 0 rules
Chapter Statistics
18
Acts
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Sections
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Rules
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Forms
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Direct Tax
Income Tax Act
SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
Chapter Information
Chapter Number:
10
Full Name:
Chapter X SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
Order:
0
Created:
Aug 21, 2025
Updated:
Aug 21, 2025
Recently Added Acts
92 Computation of income from international transaction having regard to arm's length price 0 sections • Added: Aug 21, 2025
92A Meaning of associated enterprise 0 sections • Added: Aug 21, 2025
92B Meaning of international transaction 0 sections • Added: Aug 21, 2025
92BA Meaning of specified domestic transaction 0 sections • Added: Aug 21, 2025
92C Computation of arm's length price 0 sections • Added: Aug 21, 2025
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