Sections 92A to 112A of the Income-tax Act, 1961
Reference index covering associated enterprises, international and specified domestic transactions, arm's-length pricing, transfer-pricing documentation, GAAR and other anti-avoidance provisions, together with selected tax-rate provisions including short-term and long-term capital gains.
The Income-tax Act, 2025 applies from 1 April 2026 and the Income-tax Act, 1961 continues to govern earlier tax years and proceedings preserved by Section 536 of the 2025 Act. Current transfer-pricing provisions are now contained in the 2025 Act, including updated Transfer Pricing Officer and multi-year arm's-length price rules. This page is therefore maintained as a 1961 Act reference for earlier years and transition matters.
Transfer Pricing - Sections 92A to 92F
- What is the Meaning of associated enterprise? Section 92A of Income Tax Act 1961
- What is the Meaning of international transaction? Section 92B of Income Tax Act 1961
- What is the Meaning of specified domestic transaction? Section 92BA of Income Tax Act 1961
- What is Computation of arm's length price? Section 92C of Income Tax Act 1961
- What is Reference to Transfer Pricing Officer? Section 92CA of Income Tax Act 1961
- What is Power of Board to make safe harbour rules? What is Advance pricing agreement? Section 92CB and 92CC of Income Tax Act 1961
- What is the Effect to advance pricing agreement? Section 92CD of Income Tax Act 1961
- Section 92CE Secondary adjustment in certain cases
- What is Maintenance and keeping of information and document by persons entering into an international transaction or specified domestic transaction? Section 92D of Income Tax Act 1961
- What is the Definitions of certain terms relevant to computation of arm's length price, etc? Section 92F of Income Tax Act 1961
- What is the avoidance of income-tax by transactions resulting in transfer of income to non-residents? Section 93 of Income Tax Act 1961
Anti-Avoidance & Related International Tax Rules - Sections 93 to 102
- What is Avoidance of tax by certain transactions in securities? Section 94 of Income Tax Act 1961
- What is Special measures in respect of transactions with persons located in notified jurisdictional area? Section 94A of Income Tax Act 1961
- Section 94B Limitation on interest deduction in certain cases
- What is Applicability of General Anti-Avoidance Rule? What is Impermissible avoidance arrangement? Section 95 and 96 of Income Tax Act 1961
- What is Arrangement to lack commercial substance? What is Consequences of impermissible avoidance arrangement? Section 97 and 98 of Income Tax Act 1961
- What is Treatment of connected person and accommodating party? Application of this Chapter What is Framing of guidelines? Section 99, 100 and 101 of Income Tax Act 1961
- What are the Definitions? Section 102 of Income Tax Act 1961
- What is Determination of tax where total income includes income on which no tax is payable? What is Tax on accumulated balance of recognised provident fund? Section 110 and 111 of Income Tax Act 1961