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of <h1>Certain Non-International Transactions Exceeding 20 Crore Qualify as Specified Domestic Transactions Under Income Tax Bill 2025</h1> 'Specified domestic transaction' refers to certain non-international transactions involving an assessee. These include transactions specified in section 122, transfers of goods or services under section 140(9), business dealings as per section 140(13), transactions under Chapter VIII or section 144 subject to sections 140(9) or (13), transactions between parties under section 205(4), and any other prescribed transactions. These transactions must collectively exceed twenty crore rupees in a tax year to qualify as specified domestic transactions under the Income Tax Bill, 2025.
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