92BA Income Tax Act - Meaning of specified domestic transaction

Section 92ba of Income Tax Act 1961 - Meaning of specified domestic transaction

1For the purposes of this section and sections 92, 92C, 92D and 92E, "specified domestic transaction" in case of an assessee means any of the following transactions, not being an international transaction, namely:-

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(ii) any transaction referred to in section 80A;

(iii) any transfer of goods or services referred to in sub-section (8) of section 80-IA;

(iv) any business transacted between the assessee and other person as referred to in sub-section (10) of section 80-IA;

(v) any transaction, referred to in any other section under Chapter VI-A or section 10AA, to which provisions of sub-section (8) or sub-section (10) of section 80-IA are applicable; or

(vi) any other transaction as may be prescribed, and where the aggregate of such transactions entered into by the assessee in the previous year exceeds a sum of 3 twenty crore rupees.
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1. Ins. by Act 23 of 2012, s. 36 (w.e.f. 1-4-2013).
2. Clause (i) omitted by Act 7 of 2017, s. 41 (w.e.f. 1-4-2017).
3. Subs. by Act 20 of 2015, s. 25, for "five crore rupees" (w.e.f. 1-4-2016).