Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Section 92CC(5)] [Section 92CC] [Entire Act] Union of India - Subsection Section 92CC(5)(a) in The Income Tax Act, 1961 (a)on the person in whose case, and in respect of the transaction in relation to which, the agreement has been entered into; and