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of <h1>When domestic transactions exceed Rs 20 crore, 'specified domestic transactions' for transfer-pricing under sections 80A, 80-IA, 10AA, 115BAB, 115BAE</h1> For purposes of transfer-pricing provisions, a 'specified domestic transaction' means certain non-international transactions between an assessee and other persons - including transactions referred to in section 80A, transfers of goods or services and specified business transactions under section 80-IA, transactions under other Chapter VI-A provisions or section 10AA where those 80-IA rules apply, business between parties under section 115BAB and transactions under section 115BAE, and other prescribed transactions - when the aggregate of such domestic transactions in a previous year exceeds twenty crore rupees.
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