Chapters23
- ¶Chapter 10 overview
- 161Computation of income from international transaction and specified domestic transaction having regard to arm’s length price
- 162Meaning of associated enterprise
- 163Meaning of international transaction
- 164Meaning of specified domestic transaction
- 165Determination of arm’s length price
- 166Reference to Transfer Pricing Officer
- 167Power of Board to make safe harbour rules
- 168Advance pricing agreement
- 169Effect to advance pricing agreement
- 170Secondary adjustment in certain cases
- 171Maintenance, keeping and furnishing of information and document by certain persons
- 172Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction
- 173Definitions of certain terms relevant to determination of arm’s length price, etc
- 174Avoidance of income-tax by transactions resulting in transfer of income to non-residents
- 175Avoidance of tax by certain transactions in securities
- 176Special measures in respect of transactions with persons located in notified jurisdictional area
- 177Limitation on interest deduction in certain cases
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