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Income-tax Act Chapter X
The Income-tax Act, 2025

Chapter X Special Provisions Relating to Avoidance of Tax

Sections
17 · sections 161 to 177
Amended
5 of 17
  1. Section 161 Computation of income from international transaction and specified domestic transaction having regard to arm’s length price
  2. Section 162 Meaning of associated enterprise 1 amendment
  3. Section 163 Meaning of international transaction
  4. Section 164 Meaning of specified domestic transaction 1 amendment
  5. Section 165 Determination of arm’s length price 1 amendment
  6. Section 166 Reference to Transfer Pricing Officer 1 amendment
  7. Section 167 Power of Board to make safe harbour rules
  8. Section 168 Advance pricing agreement
  9. Section 169 Effect to advance pricing agreement 1 amendment
  10. Section 170 Secondary adjustment in certain cases
  11. Section 171 Maintenance, keeping and furnishing of information and document by certain persons
  12. Section 172 Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction
  13. Section 173 Definitions of certain terms relevant to determination of arm’s length price, etc
  14. Section 174 Avoidance of income-tax by transactions resulting in transfer of income to non-residents
  15. Section 175 Avoidance of tax by certain transactions in securities
  16. Section 176 Special measures in respect of transactions with persons located in notified jurisdictional area
  17. Section 177 Limitation on interest deduction in certain cases