https://www.taxtmi.com/acts?id=51707 Special measures treat transactions with persons located in a notified jurisdictional area as involving associated enterprises and as international transactions for purposes of transfer-pricing and anti-avoidance provisions; deductions for payments to financial institutions in such areas require a prescribed authorization allowing authorities to obtain information, other expenditures require prescribed records, unexplained receipts from such persons may be deemed the assessee's income, and withholding obligations are applied at the highest applicable statutory rate. en-us Thu, 14 Aug 2025 11:20:42 +0530 Wed, 27 Aug 2025 17:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51707 Special measures treat transactions with persons located in a notified jurisdictional area as involving associated enterprises and as international transactions for purposes of transfer-pricing and anti-avoidance provisions; deductions for payments to financial institutions in such areas require a prescribed authorization allowing authorities to obtain information, other expenditures require prescribed records, unexplained receipts from such persons may be deemed the assessee's income, and withholding obligations are applied at the highest applicable statutory rate. Act-Rules Income Tax Thu, 14 Aug 2025 11:20:42 +0530 https://www.taxtmi.com/acts?id=51707