Section-wise statutory navigation with Finin2min topic clustering.
| Section | Title | Chapter / cluster |
|---|---|---|
| 159 | Agreements with foreign countries or specified territories | Treaty framework |
| 160 | Adoption by Central Government of agreements between specified associations | Treaty framework |
| 161 | Arm’s length computation for international and specified domestic transactions | Transfer pricing |
| 162 | Associated enterprise | Transfer pricing |
| 163 | International transaction | Transfer pricing |
| 164 | Specified domestic transaction | Transfer pricing |
| 165 | Determination of arm’s length price | Transfer pricing |
| 166 | Reference to Transfer Pricing Officer | Transfer pricing |
| 167 | Safe harbour rules | Transfer pricing |
| 168 | Advance pricing agreement | Transfer pricing |
| 169 | Effect of advance pricing agreement | Transfer pricing |
| 170 | Secondary adjustment | Transfer pricing |
| 171 | Maintenance and furnishing of transfer-pricing information | Transfer pricing |
| 172 | Accountant report for international/specified domestic transactions | Transfer pricing |
| 173 | Definitions for transfer-pricing chapter | Transfer pricing |
| 174 | Avoidance through transfer of income to non-residents | Anti-avoidance |
| 175 | Transactions with non-residents and transfer of assets | Anti-avoidance |
| 176 | Transactions with persons in notified jurisdictional areas | Anti-avoidance |
| 177 | Limitation on interest deduction in certain cases | BEPS / thin capitalisation |
| 263 | Return filing due dates and categories | Compliance |
| 511 | Country-by-country reporting for international groups | BEPS reporting |
| 536 | Repeal and savings / transition from 1961 Act | Transition |
This page is an editorial navigation layer. The linked official Act, rule, regulation, notification, circular, portal instruction or judgment remains controlling.