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Indian Income Tax Act, 2025   Chapter X   Special Provisions relating to Avoidance of Tax   Section No. Particulars IT Act, 1961 Section No. if any 161   Computation of income from international transaction and specified domestic transaction having regard to arm's length price 92 162   Meaning of associated enterprise 92A 163   Meaning of international transaction 92B 164   Meaning of specified domestic transaction 92BA 165   Determination of arm's length price 92C 166   Reference to Transfer Pricing Officer 92CA 167   Power of Board to make safe harbour rules 92CB 168   Advance pricing agreement 92CC 169   Effect to advance pricing agreement 92CD 170   Secondary adjustment in certain cases 92CE 171   Maintenance, keeping and furnishing of information and document by certain persons 92D 172   Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction 92E 173   Definitions of certain terms relevant to determination of arm's length price, etc. 92F 174   Avoidance of income-tax by transactions resulting in transfer of income to non-residents 93 175   Avoidance of tax by certain transactions in securities 94 176   Special measures in respect of transactions with persons located in notified jurisdictional area 94A 177   Limitation on interest deduction in certain cases 94B BACK