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🔎 Acts & Rules - Adv. Search
Showing 1018 Records
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---- All Chapters ----
  • Chapter I - PRELIMINARY
  • Chapter II - BASIS OF CHARGE
  • Chapter III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
  • Chapter IV - COMPUTATION OF TOTAL INCOME

    Heads of income
  • Part A - Salaries
  • Part B - [Omitted]
  • Part C - Income from house property
  • Part D - Profits and gains of business or profession
  • Part E - Capital gains
  • Part F - Income from other sources
  • Chapter V - INCOME OF OTHER PERSONS, INCLUDED IN ASSESSEE’S TOTAL INCOME
  • Chapter VI - AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS
  • Part A - Aggregation of income
  • Part B - Set off, or carry forward and set off
  • Chapter VI-A - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
  • Part A - General
  • Part B - Deductions in respect of certain payments
  • Part C - Deductions in respect of certain incomes
  • Part CA - Deductions in respect of other incomes
  • Part D - Other deductions
  • Chapter VI-B - RESTRICTION ON CERTAIN DEDUCTIONS IN THE CASE OF COMPANIES
  • Chapter VII - INCOMES FORMING PART OF TOTAL INCOME ON WHICH NO INCOME-TAX IS PAYABLE
  • Chapter VIII - REBATES AND RELIEFS
  • Part A - Rebate of income-tax
  • Part B - Relief for income-tax
  • Chapter IX - DOUBLE TAXATION RELIEF
  • Chapter X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX
  • Chapter X-A - GENERAL ANTI-AVOIDANCE RULE
  • Chapter XI - ADDITIONAL INCOME-TAX ON UNDISTRIBUTED PROFITS
  • Chapter XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES
  • Chapter XII-A - SPECIAL PROVISIONS RELATING TO CERTAIN INCOMES OF NON-RESIDENTS
  • Chapter XII-B - SPECIAL PROVISIONS RELATING TO CERTAIN COMPANIES
  • Chapter XII-BA - SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS OTHER THAN A COMPANY
  • Chapter XII-BB - SPECIAL PROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INTO A SUBSIDIARY COMPANY
  • Chapter XII-BC - SPECIAL PROVISIONS RELATING TO FOREIGN COMPANY SAID TO BE RESIDENT IN INDIA
  • Chapter XII-C - SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC.
  • Chapter XII-D - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED PROFITS OF DOMESTIC COMPANIES
  • Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES
  • Chapter XII-E - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME
  • Chapter XII-EA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME BY SECURITISATION TRUSTS
  • Chapter XII-EB - SPECIAL PROVISIONS RELATING TO TAX ON ACCRETED INCOME OF CERTAIN TRUSTS AND INSTITUTIONS
  • Chapter XII-F - SPECIAL PROVISIONS RELATING TO TAX ON INCOME RECEIVED FROM VENTURE CAPITAL COMPANIES AND VENTURE CAPITAL FUNDS
  • Chapter XII-FA - SPECIAL PROVISIONS RELATING TO BUSINESS TRUSTS
  • Chapter XII-FB - SPECIAL PROVISIONS RELATING TO TAX ON INCOME OF INVESTMENT FUNDS AND INCOME RECEIVED FROM SUCH FUNDS
  • Chapter XII-G - SPECIAL PROVISIONS RELATING TO INCOME OF SHIPPING COMPANIES
  • Part A - Meaning of certain expressions
  • Part B - Computation of tonnage income from business of operating qualifying ships
  • Part C - Procedure for option of tonnage tax scheme
  • Part D - Conditions for applicability of tonnage tax scheme
  • Part E - Amalgamation and demerger of shipping companies
  • Part F - Miscellaneous
  • Part G - Provisions of this Chapter not to apply in certain cases
  • Chapter XII-H - INCOME-TAX ON FRINGE BENEFITS
  • Part A - Meaning of certain expressions
  • Part B - Basis of charge
  • Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof
  • Chapter XIII - INCOME-TAX AUTHORITIES
  • Part A - Appointment and control
  • Part B - Jurisdiction
  • Part C - Powers
  • Part D - Disclosure of information
  • Chapter XIV - PROCEDURE FOR ASSESSMENT
  • Chapter XIV-A - SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS
  • Chapter XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES
  • Chapter XV - LIABILITY IN SPECIAL CASES
  • Part A - Legal representatives
  • Part B - Representative assessees - General provisions
  • Part C - Representative assessees - Special cases
  • Part D - Representative assessees - Miscellaneous provisions
  • Part DD - Firms, association of persons and body of individuals
  • Part E - Executors
  • Part F - Succession to business or profession
  • Part G - Partition
  • Part H - Profits of non-residents from occasional shipping business
  • Part I - Recovery of tax in respect of non-residents
  • Part J - Persons leaving India
  • Part JA - Association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
  • Part K - Persons trying to alienate their assets
  • Part L - Discontinuance of business, or dissolution
  • Part M - Private companies
  • Part N - Special provisions for certain kinds of income
  • Part O - [Omitted]
  • Chapter XVI - Special provisions applicable to firms
  • Part A - Assessment of firms
  • Part C - Changes in constitution, succession and dissolution
  • Chapter XVII - Collection and recovery of tax
  • Part A - General
  • Part B - Deduction at source
  • Part BB - Collection at source
  • Part C - Advance payment of tax
  • Part D - Collection and recovery
  • Part E - Tax payable under provisional assessment
  • Part F - Interest chargeable in certain cases
  • Chapter XVIII - RELIEF RESPECTING TAX ON DIVIDENDS IN CERTAIN CASES
  • Chapter XIX - REFUNDS
  • Chapter XIX-A - SETTLEMENT OF CASES
  • Chapter XIX-AA - DISPUTE RESOLUTION COMMITTEE IN CERTAIN CASES
  • Chapter XIX-B - ADVANCE RULINGS
  • Chapter XX - APPEALS AND REVISION
  • Part A - Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals)
  • Part B - Appeals to the Appellate Tribunal
  • Part C - Reference to High Court
  • Part CC - Appeals to High Court
  • Part D - Appeals to the Supreme Court
  • Part E - Revision by the Principal Commissioner or Commissioner
  • Part F - General
  • Chapter XX-A - ACQUISITION OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER TO COUNTERACT EVASION OF TAX
  • Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX
  • Chapter XX-C - PURCHASE BY CENTRAL GOVERNMENT OF IMMOVABLE PROPERTIES IN CERTAIN CASES OF TRANSFER
  • Chapter XXI - PENALTIES IMPOSABLE
  • Chapter XXII - OFFENCES AND PROSECUTIONS
  • Chapter XXII-A - ANNUITY DEPOSITS
  • Chapter XXII-B - TAX CREDIT CERTIFICATES
  • Chapter XXIII - MISCELLANEOUS
  • Schedules Sch - SCHEDULES
  • - APPENDIX - TEXT OF REMAINING PROVISIONS OF ALLIED ACTS REFERRED TO IN INCOME-TAX ACT
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Case ID :

Section 92C - Computation of arms length price

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

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Section 92C - Computation of arms length price

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