94B. (1) Notwithstanding anything contained in this Act, where an Indian company, or a permanent establishment of a foreign company in India, being the borrower, incurs any expenditure by way […]
94A. (1) The Central Government may, having regard to the lack of effective exchange of information with any country or territory outside India, specify by notification in the Official Gazette […]
94. (1) Where the owner of any securities (in this sub-section and in sub-section (2) referred to as “the owner”) sells or transfers those securities, and buys back or reacquires […]
93. (1) Where there is a transfer of assets by virtue or in consequence whereof, either alone or in conjunction with associated operations, any income becomes payable to a non-resident, […]
92F. In sections 92, 92A, 92B, 92C, 92D and 92E, unless the context otherwise requires,— (i) “accountant” shall have the same meaning as in the Explanation below sub-section (2) of […]
92E. Every person who has entered into an international transaction or specified domestic transaction during a previous year shall obtain a report from an accountant and furnish such report on […]
92D. (1) Every person who has entered into an international transaction or specified domestic transaction shall keep and maintain such information and document in respect thereof, as may be prescribed26 […]
Following section 92CE shall be inserted after section 92CD by the Finance Act, 2017, w.e.f. 1-4-2018 : Secondary adjustment in certain cases. 92CE. (1) Where a primary adjustment to transfer […]
92CD. (1) Notwithstanding anything to the contrary contained in section 139, where any person has entered into an agreement and prior to the date of entering into the agreement, any […]