India - Income Tax Act 2010 - Saarc

I-13 ARRANGEMENT OF SECTIONSSECTIONCHAPTER IXDOUBLE TAXATION RELIEFPAGE90. Agreement with foreign countries or specified territories 1.52590A. Adoption by Central Government of agreement betweenspecified associations for double taxation relief 1.52691. Countries with which no agreement exists 1.528CHAPTER XSPECIAL PROVISIONS RELATING TO AVOIDANCEOF TAX92. Computation of income from international transactionhaving regard to arm’s length price 1.52992A. Meaning of associated enterprise 1.53092B. Meaning of international transaction 1.53192C. Computation of arm’s length price 1.53192CA. Reference to Transfer Pricing Officer 1.53392CB. Power of Board to make safe harbour rules 1.53492D. Maintenance and keeping of information and documentby persons entering into an international transaction 1.53492E. Report from an accountant to be furnished by personsentering into international transaction 1.53592F. Definitions of certain terms relevant to computation ofarm’s length price, etc. 1.53593. Avoidance of income-tax by transactions resulting intransfer of income to non-residents 1.53694. Avoidance of tax by certain transactions in securities 1.538CHAPTER XIADDITIONAL INCOME-TAX ONUNDISTRIBUTED PROFITS95. to [OMITTED BY THE FINANCE ACT, 1965, W.E.F. 1-4-1965] 1.540103.104. [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 1.540105. [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 1.541106. [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 1.541107. [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 1.541107A. [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 1.541108. [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 1.541109. [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 1.541CHAPTER XIIDETERMINATION OF TAX IN CERTAINSPECIAL CASES110. Determination of tax where total income includes incomeon which no tax is payable 1.541111. Tax on accumulated balance of recognised provident fund 1.541