March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER X - Special provisions relating to avoidance of tax Income-tax Act 1961Section – 94B : Limitation on interest deduction in certain cases94B. (1) Notwithstanding anything contained in this Act, where an Indian company, or a permanent […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER X - Special provisions relating to avoidance of tax Income-tax Act 1961Section – 94A : Special measures in respect of transactions with persons located in notified jurisdictional area94A. (1) The Central Government may, having regard to the lack of effective exchange of […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER X - Special provisions relating to avoidance of tax Income-tax Act 1961Section – 94 : Avoidance of tax by certain transactions in securities94. (1) Where the owner of any securities (in this sub-section and in sub-section (2) […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER X - Special provisions relating to avoidance of tax Income-tax Act 1961Section – 93 : Avoidance of income-tax by transactions resulting in transfer of income to non-residents93. (1) Where there is a transfer of assets by virtue or in consequence whereof, […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER X - Special provisions relating to avoidance of tax Income-tax Act 1961Section – 92F : Definitions of certain terms relevant to computation of arm’s length price, etc92F. In sections 92, 92A, 92B, 92C, 92D and 92E, unless the context otherwise requires,— […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER X - Special provisions relating to avoidance of tax Income-tax Act 1961Section – 92E : Report from an accountant to be furnished by persons entering into international transaction 61a[or specified domestic transaction].92E. Every person who has entered into an international transaction or specified domestic transaction during […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER X - Special provisions relating to avoidance of tax Income-tax Act 1961Section – 92D : Maintenance and keeping of information and document by persons entering into an international transaction 55[or specified domestic transaction].92D. (1) Every person who has entered into an international transaction or specified domestic transaction […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER X - Special provisions relating to avoidance of tax Income-tax Act 1961Section – 92CE : Secondary adjustment in certain casesFollowing section 92CE shall be inserted after section 92CD by the Finance Act, 2017, w.e.f. […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER X - Special provisions relating to avoidance of tax Income-tax Act 1961Section – 92CD : Effect to advance pricing agreement92CD. (1) Notwithstanding anything to the contrary contained in section 139, where any person has […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER X - Special provisions relating to avoidance of tax Income-tax Act 1961Section – 92CC : Advance pricing agreementSource: incometaxindia.gov.in 92CC. (1) The Board, with the approval of the Central Government, may enter […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER X - Special provisions relating to avoidance of tax Income-tax Act 1961Section – 92CB : Power of Board to make safe harbour rules92CB.(1) The determination of arm’s length price under section 92C or section 92CA shall be […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER X - Special provisions relating to avoidance of tax Income-tax Act 1961Section – 92CA : Reference to Transfer Pricing Officer92CA. (1) Where any person, being the assessee, has entered into an international transaction or […]