Specified domestic transaction threshold triggers transfer pricing compliance when aggregate domestic dealings exceed the prescribed monetary limit. Section 92BA treats specified domestic transactions-including certain transfers of goods or services, business between related persons under incentive provisions, and remuneration to non resident directors-as subject to transfer pricing rules where the aggregate value of such transactions in the previous year exceeds the statutory monetary threshold. The aggregate is computed from books of account and may be calculated net of indirect taxes; prescribed transactions and persons are included as specified by the provision.