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 […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER X - Special provisions relating to avoidance of tax Income-tax Act 1961Section – 92C : Computation of arm’s length price92C. (1) The arm’s length price in relation to an international transaction or specified domestic […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER X - Special provisions relating to avoidance of tax Income-tax Act 1961Section – 92BA : Meaning of specified domestic transaction92BA. For the purposes of this section and sections 92, 92C, 92D and 92E, “specified […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER X - Special provisions relating to avoidance of tax Income-tax Act 1961Section – 92B : Meaning of international transaction92B. (1) For the purposes of this section and sections 92, 92C, 92D and 92E, […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER X - Special provisions relating to avoidance of tax Income-tax Act 1961Section – 92A : Meaning of associated enterprise92A. (1) For the purposes of this section and sections 92, 92B, 92C, 92D, 92E […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER X - Special provisions relating to avoidance of tax Income-tax Act 1961Section – 92 : Computation of income from international transaction having regard to arm’s length price92. (1) Any income arising from an international transaction shall be computed having regard to […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER IX - Double Taxation Relief Income-tax Act 1961Section – 91 : Countries with which no agreement exists91. (1) If any person who is resident in India in any previous year proves […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER IX - Double Taxation Relief Income-tax Act 1961Section – 90A : Adoption by Central Government of agreement between specified associations for double taxation relief90A. (1) Any specified association in India may enter into an agreement with any specified […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER IX - Double Taxation Relief Income-tax Act 1961Section – 90 : Agreement with foreign countries or specified territories90. (1) The Central Government may enter into an agreement with the Government of any […]
March 1, 2018Published by Law@HostBooks at March 1, 2018Categories CHAPTER VIII - Rebates and reliefs Income-tax Act 1961Section – 89A : Tax relief in relation to export turnover89A. [Omitted by the Finance Act, 1983, w.e.f. 1-4-1983. The provisions of this section were […]