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Income_tax_2025

Section / Rule Number Content


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