March 1, 2018

Section – 92CC : Advance pricing agreement

92CC. (1) The Board, with the approval of the Central Government, may enter into an advance pricing agreement with any person, determining the arm’s length price […]
March 1, 2018

Section – 92CB : Power of Board to make safe harbour rules

92CB.(1) The determination of arm’s length price under section 92C or section 92CA shall be subject to safe harbour rules24. (2) The Board may, for the […]
March 1, 2018

Section – 92CA : Reference to Transfer Pricing Officer

92CA. (1) Where any person, being the assessee, has entered into an international transaction or specified domestic transaction in any previous year, and the Assessing Officer […]
March 1, 2018

Section – 92C : Computation of arm’s length price

92C. (1) The arm’s length price in relation to an international transaction or specified domestic transaction shall be determined by any of the following methods, being […]
March 1, 2018

Section – 92BA : Meaning of specified domestic transaction

92BA. For the purposes of this section and sections 92, 92C, 92D and 92E, “specified domestic transaction” in case of an assessee means any of the […]
March 1, 2018

Section – 92B : Meaning of international transaction

92B. (1) For the purposes of this section and sections 92, 92C, 92D and 92E, “international transaction” means a transaction between two or more associated enterprises, […]
March 1, 2018

Section – 92A : Meaning of associated enterprise

92A. (1) For the purposes of this section and sections 92, 92B, 92C, 92D, 92E and 92F, “associated enterprise”, in relation to another enterprise, means an […]
March 1, 2018

Section – 92 : Computation of income from international transaction having regard to arm’s length price

92. (1) Any income arising from an international transaction shall be computed having regard to the arm’s length price. Explanation.—For the removal of doubts, it is […]

HostBooks has been featured in






Want to know more about HostBooks?

We’ll help you out!






67 + = 70