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