161. Computation of income from international transaction and specified domestic transaction having regard to arm’s length price.
|
162. Meaning of associated enterprise.
|
163. Meaning of international transaction.
|
164. Meaning of specified domestic transaction.
|
165. Determination of arm’s length price.
|
166. Reference to Transfer Pricing Officer.
|
168. Advance pricing agreement
|
169. Effect to advance pricing agreement.
|
170. Secondary adjustment in certain cases.
|
171. Maintenance, keeping and furnishing of information and document by certain persons.
|
172. Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction.
|
173. Definitions of certain terms relevant to determination of arm’s length price, etc.
|
174. Avoidance of income-tax by transactions resulting in transfer of income to non-residents.
|
175. Avoidance of tax by certain transactions in securities.
|
176. Special measures in respect of transactions with persons located in notified jurisdictional area.
|
177. Limitation on interest deduction in certain cases.
|
167. Power of Board to make safe harbour rules
|