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92 Computation of income from international transaction having regard to arm's length price
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92A Meaning of associated enterprise
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92B Meaning of international transaction
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92BA Meaning of specified domestic transaction
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92C Computation of arm's length price
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92CA Reference to Transfer Pricing Officer
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92CB Power of Board to make safe harbour rules
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92CC Advance pricing agreement
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92CD Effect to advance pricing agreement
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92CE Secondary adjustment in certain cases
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92D Maintenance and keeping of information and document by persons entering into an international transaction
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92E Report from an accountant to be furnished by persons entering into international transaction
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92F Definitions of certain terms relevant to computation of arm's length price, etc
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93 Avoidance of income-tax by transactions resulting in transfer of income to non-residents
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94 Avoidance of tax by certain transactions in securities
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94A Special measures in respect of transactions with persons located in notified jurisdiction area
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94B Limitation on interest deduction in certain cases
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