March 1, 2018
Published by Law@HostBooks at March 1, 2018
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Section – 94B : Limitation on interest deduction in certain cases

94B. (1) Notwithstanding anything contained in this Act, where an Indian company, or a permanent […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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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 […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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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) […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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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, […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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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,— […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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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 […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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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 […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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Section – 92CE : Secondary adjustment in certain cases

Following section 92CE shall be inserted after section 92CD by the Finance Act, 2017, w.e.f. […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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Section – 92CD : Effect to advance pricing agreement

92CD. (1) Notwithstanding anything to the contrary contained in section 139, where any person has […]
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