Section 92BA in The Income Tax Act, 1961
92BA. Meaning of specified domestic transaction.
- For the purposes of this section and sections
Section 36 in Finance Act, 2012
36. Insertion of new section 92BA.
- After section 92B of the Income-tax Act, the, following section shall ... April, 2013, namely: - '92BA. Meaning of specified domestic transaction. - For the purposes of this Section and sections 92, 92C, 92D and 92E, "specified domestic transaction
Section 30 in Finance Act, 2012
30. Amendment of section 80 - IA.
- In section 80-IA of the Income-tax Act, with effect from ... section 92F, where the transfer of such goods or services is a specified domestic transaction referred to in section 92BA.' (c) in sub-section
Section 23 in Finance Act, 2012
23. Amendment of section 80A.
- In section 80A of the Income-tax Act, in sub-section ... clause (ii) of section 92F of such goods or services, if it is a specified domestic transaction referred to in section 92BA
Section 25 in Finance Act, 2015
25. Amendment of section 92BA.
- In section 92BA of the Income-tax Act, for the words "five crore rupees
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 ... other section under
Chapter VI-A or Section 10-AA, to which provisions of
sub-section (8) or sub-section (10) of Section
u/s. 92 Ld. CIT(A) having observed that the
assessee has entered into specified domestic transactions since this case was covered u/s.
92BA ... this case is covered under section 928A of the IT Act but later on there was
amendment in section 92BA by the Finance
clause (iii) of clause (a) of sub-section (2) or clause (b) of said sub-section, as the case may be, the Board may, with ... aforesaid arrangement involves a specified domestic transaction referred to in section 92BA, the amount of profits from such transaction shall be determined having regard
Section 41 in The Finance Act, 2017
41. Amendment of section 92BA.
- In section 92BA of the Income-tax Act, clause (i) shall be omitted
person
referred to in under section 40A(2)(b) are to be excluded from the scope of section 92BA
of the Act. Accordingly ... person referred to in section
40A(2)(b) are to be excluded from the scope of section 92BA of the Act. The
whole object