https://www.taxtmi.com/acts?id=16460 Section 92BA defines specified domestic transaction for transfer pricing purposes by listing domestic dealings-including transactions under section 80A, specified transfers and business transactions under section 80 IA, Chapter VI A or section 10AA related dealings, certain businesses under sections 115BAB and 115BAE, and prescribed transactions-that, when aggregated beyond the statutory monetary threshold in a previous year, attract the domestic transfer pricing provisions of sections 92-92E. en-us Wed, 30 May 2012 13:00:27 +0530 Thu, 28 Aug 2025 13:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16460 Section 92BA defines specified domestic transaction for transfer pricing purposes by listing domestic dealings-including transactions under section 80A, specified transfers and business transactions under section 80 IA, Chapter VI A or section 10AA related dealings, certain businesses under sections 115BAB and 115BAE, and prescribed transactions-that, when aggregated beyond the statutory monetary threshold in a previous year, attract the domestic transfer pricing provisions of sections 92-92E. Act-Rules Income Tax Wed, 30 May 2012 13:00:27 +0530 https://www.taxtmi.com/acts?id=16460