Indian Law

Income Tax Act Section 92C defines the Arm's Length Price for international transactions and specified domestic transactions.

Income Tax Act 1961 Section 92CA deals with the determination of arm’s length price in transfer pricing assessments.

Income Tax Act Section 92CB mandates transfer pricing documentation and adjustments for international transactions to ensure fair taxation.

Income Tax Act Section 92CC defines 'Specified Domestic Transaction' for transfer pricing regulations.

Income Tax Act Section 92CD mandates maintenance of documentation for international transactions to ensure transfer pricing compliance.

Income Tax Act, 1961 Section 92CE mandates furnishing of country-by-country reports by specified entities for international tax transparency.

Income Tax Act, 1961 Section 92D defines 'International Transaction' and 'Associated Enterprise' for transfer pricing regulations.

Income Tax Act, 1961 Section 92E mandates transfer pricing documentation for international transactions to ensure fair taxation.

Income Tax Act, 1961 Section 93 deals with the carry forward and set off of losses in case of amalgamation of companies.

Income Tax Act Section 94 addresses the anti-avoidance rule on dividend stripping transactions.

Income Tax Act, 1961 Section 94A addresses anti-avoidance rules for dividend stripping transactions.

Income Tax Act Section 94B limits interest deduction on debt paid to associated enterprises to curb base erosion.

Income Tax Act Section 94C prevents tax avoidance through dividend stripping transactions.

Income Tax Act, 1961 Section 95 defines 'business connection' for non-resident taxation purposes.

Income Tax Act, 1961 Section 96 deals with the procedure for rectification of mistakes in orders passed by income tax authorities.

Income Tax Act, 1961 Section 97 deals with the procedure for reference to valuation officer for determining fair market value.

Income Tax Act, 1961 Section 98 defines 'Associated Enterprise' for transfer pricing and taxation purposes.

Income Tax Act, 1961 Section 99 empowers the Assessing Officer to summon persons for inquiry during assessment proceedings.

Income Tax Act, 1961 Section 100 deals with the transfer of income without transfer of assets and its tax implications.

Income Tax Act, 1961 Section 101 covers the procedure for appeals to the Commissioner of Income-tax (Appeals).

Income Tax Act, 1961 Section 102 empowers income tax authorities to summon persons for inquiry or investigation.

Income Tax Act, 1961 Section 103 deals with the procedure for appeals to the High Court in income tax matters.

Income Tax Act, 1961 Section 104 empowers the CBDT to delegate powers for efficient tax administration.

Income Tax Act, 1961 Section 105 deals with the power of the Assessing Officer to summon persons to produce evidence or documents.

Income Tax Act, 1961 Section 106 defines the procedure for appeals to the Commissioner of Income-tax (Appeals).

Income Tax Act, 1961 Section 107 defines the procedure for appeals to the Commissioner (Appeals) against income tax orders.

Income Tax Act, 1961 Section 108 empowers the Central Government to make rules for the Act's effective implementation.

Income Tax Act Section 109 covers the procedure for filing appeals against income tax orders by the assessee or the department.

Income Tax Act, 1961 Section 110 covers taxation of income from securities, including interest, dividends, and capital gains.

Income Tax Act, 1961 Section 111 covers the levy of interest for defaults in advance tax payments.

Income Tax Act Section 112 governs taxation of capital gains, specifying rates and conditions for various asset transfers.

Income Tax Act Section 112A deals with taxation of long-term capital gains on listed equity shares and equity-oriented mutual funds.

Income Tax Act, 1961 Section 113 deals with the computation of income in case of non-resident Indians and foreign companies.

Income Tax Act Section 114 empowers the Assessing Officer to summon persons for inquiry or production of evidence.

Income Tax Act, 1961 Section 115 covers special provisions for taxation of income from certain sources.

Income Tax Act, 1961 Section 115A prescribes tax rates on income by non-residents from royalties, fees, and dividends.

Income Tax Act 1961 Section 115AB prescribes special tax rates for foreign companies on royalty and fees for technical services.

Income Tax Act, 1961 Section 115AC specifies special provisions for taxation of income from units of equity-oriented mutual funds.

Income Tax Act Section 115ACA prescribes tax on income of foreign companies from royalty or fees for technical services.

Income Tax Act 1961 Section 115AD specifies tax rates and provisions for foreign institutional investors in India.

Income Tax Act Section 115B specifies tax rates on income from units of UTI and mutual funds.

Income Tax Act, 1961 Section 115BA provides concessional tax rates for domestic companies opting for a new tax regime.

Income Tax Act Section 115BAA offers a concessional tax rate for domestic companies opting for a lower tax regime.

Income Tax Act Section 115BAB offers concessional tax rates for new manufacturing companies to boost industrial growth.

Income Tax Act Section 115BB prescribes a special tax rate on income from winnings of lotteries, crossword puzzles, and horse races.

Income Tax Act Section 115BBA prescribes a special tax rate on income from dividends received by domestic companies.

Income Tax Act Section 115BBB prescribes special tax rates on income from royalties and fees for technical services.

Income Tax Act Section 115BBC imposes a special tax rate on certain undisclosed income under the Black Money Act.

Income Tax Act, 1961 Section 115BBD provides concessional tax rates on dividends received by domestic companies from specified foreign companies.

Income Tax Act Section 115BBDA taxes dividend income exceeding ₹10 lakh at 10% for resident individuals and HUFs.

Income Tax Act Section 115BBE imposes a special tax rate on undisclosed income and certain specified incomes.

Income Tax Act Section 115BBF provides concessional tax rates on undisclosed income declared under the Income Declaration Scheme.

Income Tax Act, 1961 Section 115C defines the scope and computation of total income for firms and association of persons.

Income Tax Act Section 115D governs taxation of capital gains on foreign currency assets for non-residents and foreign companies.

Income Tax Act 1961 Section 115E deals with special tax rates on long-term capital gains from foreign currency assets.

Income Tax Act Section 115F provides tax exemption on capital gains from specified foreign currency assets transferred to India.

Income Tax Act, 1961 Section 115G exempts certain income of non-resident Indians from tax under specified conditions.

Income Tax Act, 1961 Section 115H deals with taxation of resident individuals who become non-residents in the previous year.

Income Tax Act, 1961 Section 115I provides special tax provisions for newly established undertakings in Free Trade Zones.

Income Tax Act Section 115J deals with the carry forward and set off of losses of companies under the Income Tax Act, 1961.