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Draft_Companies_Rules_2013

Section / Rule Number Content


92 Computation of income from international transaction having regard to arm's length price
92A Meaning of associated enterprise
92B Meaning of international transaction
92BA Meaning of specified domestic transaction
92C Computation of arm's length price
92CA Reference to Transfer Pricing Officer
92CB Power of Board to make safe harbour rules
92CC Advance pricing agreement
92CD Effect to advance pricing agreement
92CE Secondary adjustment in certain cases
92D Maintenance and keeping of information and document by persons entering into an international transaction
92E Report from an accountant to be furnished by persons entering into international transaction
92F Definitions of certain terms relevant to computation of arm's length price, etc
93 Avoidance of income-tax by transactions resulting in transfer of income to non-residents
94 Avoidance of tax by certain transactions in securities
94A Special measures in respect of transactions with persons located in notified jurisdiction area
94B Limitation on interest deduction in certain cases


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