CHAPTER X – Special provisions relating to avoidance of tax
Here’s the section-wise analysis of CHAPTER X – Special provisions relating to avoidance of tax of the Income-tax Act, 1961 comparing with the Income-tax Act, 2025:
| Section (1961) | Section heading as per Income-tax Act, 1961 | Corresponding Section (Income-tax Act, 2025) |
|---|---|---|
| 92 | Computation of income from international transaction having regard to arm’s length price. | Section-161 |
| 92A | Meaning of associated enterprise. | Section-162 |
| 92B | Meaning of international transaction. | Section-163 |
| 92BA | Meaning of specified domestic transaction. | Section-164 |
| 92C | Computation of arm’s length price. | Section-165 |
| 92CA | Reference to Transfer Pricing Officer. | Section-166 |
| 92CB | Power of Board to make safe harbour rules. | Section-167 |
| 92CC | Advance pricing agreement. | Section-168 |
| 92CD | Effect to advance pricing agreement. | Section-169 |
| 92CE | Secondary adjustment in certain cases. | Section-170 |
| 92D | Maintenance, keeping and furnishing of information and document by certain persons. | Section-171 |
| 92E | Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction. | Section-172 |
| 92F | Definitions of certain terms relevant to computation of arm’s length price, etc. | Section-173 |
| 93 | Avoidance of income-tax by transactions resulting in transfer of income to non-residents. | Section-174 |
| 94 | Avoidance of tax by certain transactions in securities. | Section-175 |
| 94A | Special measures in respect of transactions with persons located in notified jurisdictional area. | Section-176 |
| 94B | Limitation on interest deduction in certain cases. | Section-177 |
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