Income tax Act 1961 Section wise index - cs notes

90 Agreement with foreign countries90A Adoption by Central Government of agreements between specified associations for double taxation relief91 Countries with which no agreement existsCHAPTER – X SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX92 Computation of income from international transaction having regard to arm’s length price92A Meaning of associated enterprise92B Meaning of international transaction92C Computation of arm’s length price92CA Reference to Transfer Pricing Officer92D Maintenance and keeping of information and document by persons entering into an international transaction92E Report from an accountant to be furnished by persons entering into international transaction92F Definitions of certain terms relevant to computation of arm’s length price, etc93 94 AvoidanceAvoidanceofoftaxincome-taxby certainbytransactionstransactionsinresultingsecuritiesin transfer of income to non-residentsCHAPTER – XII DETERMINATION OF TAX IN CERTAIN SPECIAL CASES110 Determination of tax where total income includes income on which no tax is payable111 Tax on accumulated balance of recognised provident fund111A Tax on short-term capital gains in certain cases112 Tax on long-term capital gains113 Tax in the case of block assessment of search cases115A Tax on dividends, royalty and technical service fees in the case of foreign companies115AB Tax on income from units purchased in foreign currency or capital gains arising from their transfer115AC Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer115ACA Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer