TRANSFER PRICING ( SPECIAL PROVISIONS RELATING TO AVOIDANCE

OF TAX)
Section Provision of the Section
Rule Provision of the Rule
Section 92

Section 92A (Meaning of associated enterprise)

Section 92B ( Meaning of international transaction )

Section 92C ( Computation of arm’s length price )

Rule 10BRule 10C
Section 92CA (Reference to Transfer Pricing Officer )
Section 92D. Maintenance, keeping of information and document by persons
entering into an international transaction

Rule 10D
Section 92 E ( Report of an Chartered Accountant )

Section 92F ( Definition of arm’s length price )

Penalties
Selection of most Appropriate method

Information and documentation required to be kept and maintained under section

92D