Section 92BA of Income Tax Act "Meaning of specified domestic transaction"
92BA. For the purposes of this section and sections 92,
92C, 92D and 92E, "specified domestic transaction" in case
of an assessee means any of the following transactions, not
being an international transaction, namely:-
(i) [***]
(ii) any transaction referred to in section 80A;
(iii) any transfer of goods or services referred to in
sub-section (8) of section 80-IA;
(iv) any business transacted between the assessee and other
person as referred to in sub-section (10) of section 80-IA;
(v) any transaction, referred to in any other section under
Chapter VI-A or section 10AA, to which provisions of
sub-section (8) or sub-section (10) of section 80-IA are
applicable; or
49[(va) any business transacted between the persons referred
to in sub-section (6) of section 115BAB;]
(vi) any other transaction as may be prescribed,
and where the aggregate of such transactions entered into by
the assessee in the previous year exceeds a sum of twenty
crore rupees.
What is the Meaning of associated enterprise? Section 92A of Income Tax Act 1961
What is the Meaning of international transaction? Section 92B of Income Tax Act 1961
What is the Meaning of specified domestic transaction? Section 92BA of Income Tax Act 1961
What is Computation of arm's length price? Section 92C of Income Tax Act 1961
What is Reference to Transfer Pricing Officer? Section 92CA of Income Tax Act 1961
What is the Effect to advance pricing agreement? Section 92CD of Income Tax Act 1961