Sections which will be attracted by inter corporate loans &

Dear Sirs/Madams,

If a company gives an inter corporate loans & transfers then the following Act/sections are attracted namely :-

a) Section 372A of companies Act, 1956

b) Section 295 of Companies Act, 1956

c) Section 2(22)(e) of Income Tax Act.

Please do specify any other other section of Companies Act or Income tax Act  or any other Act which also needs compliance & I am missing out on it.

Regards,

Sagnik Sanyal