March 1, 2018

Section – 92CC : Advance pricing agreement

Source: incometaxindia.gov.in 92CC. (1) The Board, with the approval of the Central Government, may enter […]
March 1, 2018

Section – 92CB : Power of Board to make safe harbour rules

92CB.(1) The determination of arm’s length price under section 92C or section 92CA shall be […]
March 1, 2018

Section – 92CA : Reference to Transfer Pricing Officer

92CA. (1) Where any person, being the assessee, has entered into an international transaction or […]
March 1, 2018

Section – 92C : Computation of arm’s length price

92C. (1) The arm’s length price in relation to an international transaction or specified domestic […]
March 1, 2018

Section – 92BA : Meaning of specified domestic transaction

92BA. For the purposes of this section and sections 92, 92C, 92D and 92E, “specified […]
March 1, 2018

Section – 92B : Meaning of international transaction

92B. (1) For the purposes of this section and sections 92, 92C, 92D and 92E, […]
March 1, 2018

Section – 92A : Meaning of associated enterprise

92A. (1) For the purposes of this section and sections 92, 92B, 92C, 92D, 92E […]
March 1, 2018

Section – 92 : Computation of income from international transaction having regard to arm’s length price

92. (1) Any income arising from an international transaction shall be computed having regard to […]
super-app

Try HostBooks
SuperApp Today

Create a free account to get access and start
creating something amazing right now!

gsp-stamp gsp-stamp safe-to-host