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of <h1>Domestic Tax Transactions Over Rs. 20 Crore Now Scrutinized to Prevent Profit Manipulation and Base Erosion</h1> Legal Analysis Summary:The document examines Clause 164 of the Income Tax Bill, 2025, which defines 'specified domestic transactions' for tax avoidance prevention. The provision covers high-value domestic transactions between related parties exceeding Rs. 20 crore, expanding transfer pricing regulations to domestic contexts. Key objectives include preventing profit manipulation and tax base erosion within domestic entities. The clause references multiple sections and provides flexibility for tax authorities to prescribe additional transaction types, maintaining a comprehensive approach to domestic tax compliance and anti-avoidance measures.
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