Just a moment...

⚠✕
❮ Top
☎ Help
AI OCR ✕

Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page

Try Now →
☰
×

By creating an account you can:

Logo TaxTMI
>
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Acts & Rules - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
Law:
---- All Laws----❯
  • ---- All Laws----
Type:
---- All Types----❯
  • ---- All Types----
Name of Statute:
?
Select the name of Act / Rule or Regulation
---- All Sections & Parts----❯
  • ---- All Sections & Parts----
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultSection
Showing Records
collapse
Scroll To Chapter:
---- All Chapters ----❯
      No Records Found
      ❮
      ❯
      ❯❯
      MaximizeMaximizeMaximize
      0 / 200
      Expand Note
      Add to Folder

      No Folders have been created

        +

        Are you sure you want to delete "My most important" ?

        NOTE:

        Open Link
        Acts & Rules
        Showing Results for :
        Reset Filters
        Results Found:
        AI TextQuick Glance by AIHeadnote
        Show All SummariesHide All Summaries
        Expand AllCollapse All
        Expand LawsCollapse Laws
        No Records Found

        Acts & Rules

        Back

        All Acts & Rules

        Showing Results for :
        Reset Filters
        Showing
        Records
        ExpandCollapse
        No Records Found

        Acts & Rules

        Back

        All Acts & Rules

        Showing Results for : Reset Filters
        Case ID :
        Income Tax

        Section 92BA - Meaning of specified domestic transaction.

        Income-tax Act, 1961
        Chapter X
        SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Print Options

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Specified domestic transaction rule: large-value related-party domestic dealings can attract transfer pricing provisions. Section 92BA defines specified domestic transaction for transfer pricing purposes by listing domestic dealings-including transactions under section 80A, specified transfers and business transactions under section 80 IA, Chapter VI A or section 10AA related dealings, certain businesses under sections 115BAB and 115BAE, and prescribed transactions-that, when aggregated beyond the statutory monetary threshold in a previous year, attract the domestic transfer pricing provisions of sections 92-92E.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                      Provisions expressly mentioned in the judgment/order text.

                          Specified domestic transaction rule: large-value related-party domestic dealings can attract transfer pricing provisions.

                          Section 92BA defines specified domestic transaction for transfer pricing purposes by listing domestic dealings-including transactions under section 80A, specified transfers and business transactions under section 80 IA, Chapter VI A or section 10AA related dealings, certain businesses under sections 115BAB and 115BAE, and prescribed transactions-that, when aggregated beyond the statutory monetary threshold in a previous year, attract the domestic transfer pricing provisions of sections 92-92E.


                          Full Summary is available for active users!
                          Note: It is a system-generated summary and is for quick reference only.
                          You may also like:

                            Topics

                            ActsIncome Tax
                            No Records Found
                            Next ➔