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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
Section 172 of Income Tax Act - Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction
Section 173 of Income Tax Act - Definitions of certain terms relevant to determination of arm’s length price, etc
Section 161 of Income Tax Act - Computation of income from international transaction and specified domestic transaction having regard to arm’s length price
Section 162 of Income Tax Act - Meaning of associated enterprise
Section 163 of Income Tax Act - Meaning of international transaction
Section 164 of Income Tax Act - Meaning of specified domestic transaction
Section 165 of Income Tax Act- Determination of arm’s length price
Section 166 of Income Tax Act - Reference to Transfer Pricing Officer
Section 167 of Income Tax Act - Power of Board to make safe harbour rules
Section 168 of Income Tax Act - Advance pricing agreement
Section 169 of Income tax Act - Effect to advance pricing agreement
Section 170 of Income Tax Act - Secondary adjustment in certain cases
Section 171 of Income Tax Act - Maintenance, keeping and furnishing of information and document by certain persons
Section 174 of Income Tax Act - Avoidance of income-tax by transactions resulting in transfer of income to non-residents
Section 175 of Income Tax Act - Avoidance of tax by certain transactions in securities
Section 176 of Income Tax Act - Special measures in respect of transactions with persons located in notified jurisdictional area
Section 177 of Income Tax Act - Limitation on interest deduction in certain cases