Income-tax Act, 1961
Section - 92BA - Meaning of specified domestic transaction
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 .... To read the full section download the app from Google Play store
24 October 2026
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