https://www.taxtmi.com/acts?id=12140 Transactions with persons in notified jurisdictional areas are deemed to involve associated enterprises and to be international transactions, thereby invoking the transfer pricing provisions (sections 92, 92A, 92B, 92C [with one exception], 92CA, 92CB, 92D, 92E and 92F). Deductions for payments to financial institutions require prescribed authorisation to obtain information; other deductions require prescribed documentation. Unexplained sums received from such persons may be taxed as the assessee's income, and tax deductible under Chapter XVII-B must be withheld at the highest applicable rate. en-us Sat, 09 Apr 2011 12:42:05 +0530 Sat, 09 Apr 2011 12:42:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=12140 Transactions with persons in notified jurisdictional areas are deemed to involve associated enterprises and to be international transactions, thereby invoking the transfer pricing provisions (sections 92, 92A, 92B, 92C [with one exception], 92CA, 92CB, 92D, 92E and 92F). Deductions for payments to financial institutions require prescribed authorisation to obtain information; other deductions require prescribed documentation. Unexplained sums received from such persons may be taxed as the assessee's income, and tax deductible under Chapter XVII-B must be withheld at the highest applicable rate. Act-Rules F. Acts / Amendment Acts Sat, 09 Apr 2011 12:42:05 +0530 https://www.taxtmi.com/acts?id=12140