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Jan 6, 26, 12:53 PM
102120000000090995 2025-11-01 92F Definitions of certain terms relevant to computation...of arm’s length price, etc Definitions of certain terms...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92F Year: 2025 -
Jan 6, 26, 12:53 PM
in transfer of income to non-residents Content Avoidance of income-tax by transactions...resulting in transfer of...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 93 Year: 2025 -
Jan 6, 26, 12:53 PM
payable as aforesaid shall, whether it would or would not have been chargeable to income-tax...no greater liability to...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 94 Year: 2025 -
Jan 6, 26, 12:52 PM
102120000000090983 2025-11-01 92 Computation of income from international transaction...having regard to arm’s length price Content Computation of...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92 Year: 2025 -
Jan 6, 26, 12:53 PM
repatriated within the prescribed time, the assessee may, at his option, pay additional income-tax...so paid. (2C) No deduction...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92CE Year: 2025 -
Jan 6, 26, 12:52 PM
this Act, the arm's length price of any international transaction or the income...entered into; and (b) on the Principal Commissioner or...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92CC Year: 2025 -
Jan 6, 26, 12:53 PM
authorising the Board or any other income-tax authority acting on its behalf to seek...or amount on which...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 94A Year: 2025 -
Jan 6, 26, 12:53 PM
Ins. by Act No. 15 of 2024, w.e.f. 1-4-2025. 13....Ins. by Act No. 08 of 2023, w.e.f. 1-4-2024. 14....Ins. by Act No. 08...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 94B Year: 2025 -
Jan 6, 26, 12:52 PM
enhanced after computation of income under this sub-section : Provided further that...where the total income of an...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92C Year: 2025 -
Jan 6, 26, 12:52 PM
agreement and prior to the date of entering into the agreement, any return of income...has been furnished under the provisions of section 139 for...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92CD Year: 2025 -
Jan 6, 26, 12:52 PM
Officer shall proceed to compute the total income of the assessee under sub-section...Ins. by Act No. 15 of 2024, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92CA Year: 2025 -
Jan 6, 26, 12:52 PM
rules. 92CB. (1) The determination of— Item number Spacer Provision text (a) income...the purposes of this section, "safe harbour" means circumstances in which the...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92CB Year: 2025 -
Jan 6, 26, 12:53 PM
the period for which the information and document shall be kept and maintained under...Sub. for "thirty" by Act No. 08 of 2023, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92D Year: 2025 -
Jan 6, 26, 12:52 PM
(10) of section 80-IA; (v) any transaction, referred to in any other section under...Ins. by Act No. 08 of 2023, w.e.f. 1-4-2024....CHAPTER X...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92BA Year: 2025 -
Jan 6, 26, 12:52 PM
or borrowing money, or any other transaction having a bearing on the profits, income...associated enterprise, irrespective of the fact that it has bearing on the profit,...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92B Year: 2025 -
Jan 6, 26, 12:53 PM
CHAPTER X CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX true
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92E Year: 2025 -
Jan 6, 26, 12:52 PM
CHAPTER X CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX true
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92A Year: 2025 -
Nov 1, 25, 1:08 AM
CMS 1.0 102120000000086780 2025-11-01 92F Definitions of certain terms relevant to...computation of arm's length price, etc. [] Definitions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92F Year: 2024 (No. 2) -
Nov 1, 25, 1:13 AM
payable as aforesaid shall, whether it would or would not have been chargeable to income-tax...no greater liability to...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 94 Year: 2024 (No. 2) -
Nov 1, 25, 1:06 AM
repatriated within the prescribed time, the assessee may, at his option, pay additional income-tax...so paid. (2C) No deduction...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92CE Year: 2024 (No. 2) -
Nov 1, 25, 1:13 AM
authorising the Board or any other income-tax authority acting on its behalf to seek...or amount on which...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 94A Year: 2024 (No. 2) -
Nov 1, 25, 1:05 AM
this Act, the arm's length price of any international transaction or the income...entered into; and (b) on the Principal Commissioner or...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92CC Year: 2024 (No. 2) -
Nov 1, 25, 1:11 AM
resulting in transfer of income to non-residents [] Avoidance of income-tax by transactions...resulting in transfer of...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 93 Year: 2024 (No. 2) -
Nov 1, 25, 1:13 AM
deduction in certain cases. 94B. (1) Notwithstanding anything contained in this Act...Ins. by the Act No. 8 of 2023, w.e.f. 1-4-2024....CHAPTER X...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 94B Year: 2024 (No. 2) -
Nov 1, 25, 1:01 AM
CMS 1.0 102120000000086769 2025-11-01 92 Computation of income from international...Computation of income from international transaction having...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92 Year: 2024 (No. 2) -
Nov 1, 25, 1:05 AM
Power of Board to make safe harbour rules. 92CB. (1) The determination of— (a) income...the purposes of this section, "safe harbour" means circumstances in which the...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92CB Year: 2024 (No. 2) -
Nov 1, 25, 1:04 AM
in respect of the amount of income by which the total income of the assessee is...enhanced after computation of income...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92C Year: 2024 (No. 2) -
Nov 1, 25, 1:06 AM
agreement and prior to the date of entering into the agreement, any return of income...has been furnished under the provisions of section 139 for...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92CD Year: 2024 (No. 2) -
Nov 1, 25, 1:04 AM
section 92C to the Transfer Pricing Officer. (2) Where a reference is made under...Sub. for "2024" by the Act No. 8 of 2024, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92CA Year: 2024 (No. 2) -
Nov 1, 25, 1:07 AM
the period for which the information and document shall be kept and maintained under...Sub. for "thirty" by the Act No. 8 of 2023, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92D Year: 2024 (No. 2) -
Nov 1, 25, 1:03 AM
(10) of section 80-IA; (v) any transaction, referred to in any other section under...Ins. by the Act No. 8 of 2023, w.e.f. 1-4-2024....CHAPTER X...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92BA Year: 2024 (No. 2) -
Nov 1, 25, 1:02 AM
or borrowing money, or any other transaction having a bearing on the profits, income...associated enterprise, irrespective of the fact that it has bearing on the profit,...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92B Year: 2024 (No. 2) -
Nov 1, 25, 1:08 AM
CHAPTER X CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX true
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92E Year: 2024 (No. 2) -
Nov 1, 25, 1:02 AM
CHAPTER X CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX true
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Language: English Features: Acts Sections - Income tax act: Section - 92A Year: 2024 (No. 2) -
Jun 4, 26, 6:14 PM
no greater liability to income-tax than he would have been under if the original..., or ( b) that the...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Features: Acts Sections - Income tax act: Section - 94 Year: 1997 -
Jun 4, 26, 6:14 PM
resulting in transfer of income to non-residents [] Avoidance of income-tax by transactions...would be chargeable to...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Features: Acts Sections - Income tax act: Section - 93 Year: 1997 -
Jun 4, 26, 6:14 PM
CMS 1.0 102120000000015156 2025-11-01 92 Income from transactions with non-residents...For relevant case laws, see Taxmann’s Master Guide to...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Features: Acts Sections - Income tax act: Section - 92 Year: 1997 -
Nov 1, 25, 1:08 AM
CMS 1.0 102120000000075095 2025-11-01 92F Definitions of certain terms relevant to...computation of arm's length price, etc [] Definitions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Features: Acts Sections - Income tax act: Section - 92F Year: 2020 -
Nov 1, 25, 1:08 AM
CMS 1.0 102120000000077052 2025-11-01 92F Definitions of certain terms relevant to...computation of arm's length price, etc [] Definitions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Features: Acts Sections - Income tax act: Section - 92F Year: 2021 -
Nov 1, 25, 1:08 AM
CMS 1.0 102120000000078961 2025-11-01 92F Definitions of certain terms relevant to...computation of arm's length price, etc [] Definitions of...
Act: Income-tax Act, 1961 Chapter: CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX Features: Acts Sections - Income tax act: Section - 92F Year: 2022
