Chapter X — Special Provisions Relating To Avoidance Of Tax

• Sec. 161 — Computation of income from international transaction and specified domestic transaction having regard to arm's length price
• Sec. 162 — Meaning of associated enterprise
• Sec. 163 — Meaning of international transaction
• Sec. 164 — Meaning of specified domestic transaction
• Sec. 165 — Determination of arm's length price
• Sec. 166 — Reference to Transfer Pricing Officer
• Sec. 167 — Power of Board to make safe harbour rules
• Sec. 168 — Advance pricing agreement
• Sec. 169 — Effect to advance pricing agreement
• Sec. 170 — Secondary adjustment in certain cases
• Sec. 171 — Maintenance, keeping and furnishing of information and document by certain persons
• Sec. 172 — Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction
• Sec. 173 — Definitions of certain terms relevant to determination of arm's length price, etc
• Sec. 174 — Avoidance of income-tax by transactions resulting in transfer of income to non-residents
• Sec. 175 — Avoidance of tax by certain transactions in securities
• Sec. 176 — Special measures in respect of transactions with persons located in notified jurisdictional area
• Sec. 177 — Limitation on interest deduction in certain cases