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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>New Definition of 'International Transaction' in Clause 163 of the Income Tax Bill, 2025: Key Changes Explained</h1> Clause 163 of the Income Tax Bill, 2025, defines 'international transaction' as a transaction between associated enterprises, with at least one being a non-resident. It encompasses various activities such as the purchase, sale, lease, or use of tangible and intangible property, capital financing, provision of services, business restructuring, and mutual agreements on cost allocation. Transactions with non-associated enterprises are also deemed international if influenced by prior agreements with associated enterprises. Intangible property includes marketing, technology, artistic, data processing, engineering, customer, contract, human capital, location, goodwill-related assets, and other intellectual content-based items.
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