{"id":3793,"date":"2018-03-01T13:44:54","date_gmt":"2018-03-01T08:14:54","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=3793"},"modified":"2018-03-01T13:44:54","modified_gmt":"2018-03-01T08:14:54","slug":"section-92ba-meaning-specified-domestic-transaction","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/income-tax-act-1961\/section-92ba-meaning-specified-domestic-transaction\/","title":{"rendered":"Section &#8211; 92BA : Meaning of specified domestic transaction"},"content":{"rendered":"<p>92BA. For the purposes of this section and sections 92, 92C, 92D and 92E, &#8220;specified domestic transaction&#8221; in case of an assessee means any of the following transactions, not being an international transaction, namely:\u2014<\/p>\n<p>  (i) 20[***]<\/p>\n<p> (ii) any transaction referred to in section 80A;<\/p>\n<p>(iii) any transfer of goods or services referred to in sub-section (8) of section 80-IA;<\/p>\n<p>(iv) any business transacted between the assessee and other person as referred to in sub-section (10) of section 80-IA;<\/p>\n<p>(v) any transaction, referred to in any other section under Chapter VI-A or section 10AA, to which provisions of sub-section (8) or sub-section (10) of section 80-IA are applicable; or<\/p>\n<p>(vi) any other transaction as may be prescribed,<\/p>\n<p>and where the aggregate of such transactions entered into by the assessee in the previous year exceeds a sum of 21[twenty] crore rupees.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>92BA. For the purposes of this section and sections 92, 92C, 92D and 92E, &#8220;specified<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2854,446],"tags":[],"yst_prominent_words":[2918,2912,2910,2916,811,1946,764,458,2603,906,2913,2911,2909,2915,2906,2914,2917],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/3793"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=3793"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/3793\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=3793"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=3793"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=3793"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=3793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}