https://www.taxtmi.com/acts?id=51695 The expression specified domestic transaction covers, for the purposes of the chapter on avoidance of tax, any transaction of an assessee that is not an international transaction and falls within the listed categories: transactions referred to in section 122; transfer of goods or services referred to in section 140(9); business transacted between the assessee and another person referred to in section 140(13); any transaction under Chapter VIII to which section 140(9) or (13) of this Act or section 80-IA(8) or (10) of the Income-tax Act, 1961 applies; business transacted between persons referred to in section 205(4); and any other prescribed transaction. en-us Thu, 14 Aug 2025 11:15:01 +0530 Sat, 04 Apr 2026 12:36:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51695 The expression specified domestic transaction covers, for the purposes of the chapter on avoidance of tax, any transaction of an assessee that is not an international transaction and falls within the listed categories: transactions referred to in section 122; transfer of goods or services referred to in section 140(9); business transacted between the assessee and another person referred to in section 140(13); any transaction under Chapter VIII to which section 140(9) or (13) of this Act or section 80-IA(8) or (10) of the Income-tax Act, 1961 applies; business transacted between persons referred to in section 205(4); and any other prescribed transaction. Act-Rules Income Tax Thu, 14 Aug 2025 11:15:01 +0530 https://www.taxtmi.com/acts?id=51695