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of <h1>Clause defines 'specified domestic transaction' for tax avoidance rules, adds cross-reference to section 80-IA(8)/(10), Rs. 20 crore threshold</h1> Clause defines 'specified domestic transaction' for the avoidance-of-tax chapter by enumerating categories tied to cross-referenced provisions, excluding international transactions and applying only where the aggregate of such transactions in a year exceeds Rs. 20 crore. The enacted version mainly clarifies drafting (phrasing changes, insertion of 'of this Act') and materially adds an explicit cross-reference to section 80-IA(8)/(10) of the Income-tax Act, 1961 in clause (d), broadening/clarifying the scope of captured transactions. Clause (f) preserves delegated rule-making ('may be prescribed'). Practically, taxpayers must aggregate covered domestic transactions against the Rs. 20 crore threshold and consider the newly linked 80-IA provisions.
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