March 1, 2018
Published by Law@HostBooks at March 1, 2018
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Section – 92CC : Advance pricing agreement

Source: incometaxindia.gov.in 92CC. (1) The Board, with the approval of the Central Government, may enter into an advance pricing agreement with any person, determining the arm’s length price or specifying […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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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 subject to safe harbour rules24. (2) The Board may, for the purposes of sub-section (1), […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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Section – 92CA : Reference to Transfer Pricing Officer

92CA. (1) Where any person, being the assessee, has entered into an international transaction or specified domestic transaction in any previous year, and the Assessing Officer considers it necessary or […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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Section – 92C : Computation of arm’s length price

92C. (1) The arm’s length price in relation to an international transaction or specified domestic transaction shall be determined by any of the following methods, being the most appropriate method, […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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Section – 92BA : Meaning of specified domestic transaction

92BA. For the purposes of this section and sections 92, 92C, 92D and 92E, “specified domestic transaction” in case of an assessee means any of the following transactions, not being […]
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March 1, 2018
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Section – 92B : Meaning of international transaction

92B. (1) For the purposes of this section and sections 92, 92C, 92D and 92E, “international transaction” means a transaction between two or more associated enterprises, either or both of […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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Section – 92A : Meaning of associated enterprise

92A. (1) For the purposes of this section and sections 92, 92B, 92C, 92D, 92E and 92F, “associated enterprise”, in relation to another enterprise, means an enterprise— (a) which participates, […]
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March 1, 2018
Published by Law@HostBooks at March 1, 2018
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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 the arm’s length price. Explanation.—For the removal of doubts, it is hereby clarified that the […]
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