EaseValueOverview to be written in review. This topic groups the Income-tax Act, 2025 sections dealing with transfer pricing & international tax.
Sections in this topic
§161
Section 161 of the Income-tax Act, 2025 — Computation of Income from International Transactions at Arm's Length Price
Domestic transaction having regard to arm’s length price
§162
Section 162 of the Income-tax Act, 2025 — Meaning of Associated Enterprise (Transfer Pricing)
Meaning of associated enterprise
§164
Section 164 of the Income-tax Act, 2025 — Meaning of Specified Domestic Transaction (SDT) & the ₹20 Crore Transfer-Pricing Threshold
Meaning of specified domestic transaction
§165
Section 165 of the Income-tax Act, 2025 — Determination of Arm's Length Price (Transfer Pricing)
Determination of arm’s length price
§166
Section 166 of the Income-tax Act, 2025 — Reference to the Transfer Pricing Officer (TPO)
Section 166
§167
Section 167 of the Income-tax Act, 2025 — Safe Harbour Rules in Transfer Pricing
Power of Board to make safe harbour rules
§168
Section 168 of the Income-tax Act, 2025 — Advance Pricing Agreement (APA)
Advance pricing agreement
§169
Section 169 of the Income-tax Act, 2025 — Giving Effect to an Advance Pricing Agreement (APA) & the Modified Return
Effect to advance pricing agreement
§171
Section 171 of the Income-tax Act, 2025 — Transfer Pricing Documentation Rules
Persons
§173
Section 173 of the Income-tax Act, 2025 — Definitions for Arm's Length Price and Transfer Pricing
Definitions of certain terms relevant to determination of arm’s length price, etc
§174
Section 174 of the Income-tax Act, 2025 — Avoidance of Income-tax by Transfer of Income to Non-Residents
Non-residents
§175
Section 175 of the Income-tax Act, 2025 — Avoidance of Tax by Certain Transactions in Securities (Dividend Stripping & Bonus Stripping)
Avoidance of tax by certain transactions in securities
§176
Section 176 of the Income-tax Act, 2025 — Special Measures for Transactions with Notified Jurisdictional Areas (NJA)
Jurisdictional area
§177
Section 177 of the Income-tax Act, 2025 — Limitation on Interest Deduction (Thin Capitalisation Rules)
Limitation on interest deduction in certain cases
Disclaimer: Educational overview of the Income-tax Act, 2025 (effective 1 April 2026), not professional advice. Confirm your position with our team before acting.
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