Reference to Transfer Pricing Officer

Power of Board to make safe harbour rules

Advance pricing agreement

Effect to advance pricing agreement

Secondary adjustment in certain cases

Maintenance, keeping and furnishing of information and document by certain persons

Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction

Definitions of certain terms relevant to computation of arm's length price, etc

Avoidance of income-tax by transactions resulting in transfer of income to non-residents

Avoidance of tax by certain transactions in securities

Special measures in respect of transactions with persons located in notified jurisdictional area

Limitation on interest deduction in certain cases