March 1, 2018

Section – 94B : Limitation on interest deduction in certain cases

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 […]
March 1, 2018

Section – 94A : Special measures in respect of transactions with persons located in notified jurisdictional area

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 […]
March 1, 2018

Section – 94 : Avoidance of tax by certain transactions in securities

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 […]
March 1, 2018

Section – 93 : Avoidance of income-tax by transactions resulting in transfer of income to non-residents

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, […]
March 1, 2018

Section – 92F : Definitions of certain terms relevant to computation of arm’s length price, etc

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 […]
March 1, 2018

Section – 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 a previous year shall obtain a report from an accountant and furnish such report on […]
March 1, 2018

Section – 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 shall keep and maintain such information and document in respect thereof, as may be prescribed26 […]
March 1, 2018

Section – 92CE : Secondary adjustment in certain cases

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 […]
March 1, 2018

Section – 92CD : Effect to advance pricing agreement

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 […]

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