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