https://www.taxtmi.com/circulars?id=9068 Section 92 empowers tax authorities to determine India sourced income from transactions between residents and non residents; Commissioners must examine assessments of Indian entities with foreign branches, liaison offices or subsidiaries, collect factual particulars (including RBI lists), apply section 92 where appropriate, and report detailed cases of escapement of income and modus operandi to the Board. en-us Thu, 17 Mar 1977 00:00:00 +0530 Thu, 02 Jun 2011 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9068 Section 92 empowers tax authorities to determine India sourced income from transactions between residents and non residents; Commissioners must examine assessments of Indian entities with foreign branches, liaison offices or subsidiaries, collect factual particulars (including RBI lists), apply section 92 where appropriate, and report detailed cases of escapement of income and modus operandi to the Board. Circulars Income Tax Thu, 17 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9068