| 92   Computation of income from international transaction having regard to arm's length price | 
		| 92A   Meaning of associated enterprise | 
		| 92B   Meaning of international transaction | 
		| 92BA Meaning of specified domestic transaction | 
		| 92C   Computation of arm's length price | 
		| 92CA   Reference to Transfer Pricing Officer | 
		| 92CB Power of Board to make safe harbour rules | 
		| 92CC Advance pricing agreement | 
		| 92CD Effect to advance pricing agreement | 
		| 92CE Secondary adjustment in certain cases | 
		| 92D   Maintenance and keeping of information and document by persons entering into an international transaction | 
		| 92E   Report from an accountant to be furnished by persons entering into international transaction | 
		| 92F   Definitions of certain terms relevant to computation of arm's length price, etc | 
		| 93   Avoidance of income-tax by transactions resulting in transfer of income to non-residents | 
		| 94   Avoidance of tax by certain transactions in securities | 
		| 94A Special measures in respect of transactions with persons located in notified jurisdiction area | 
		| 94B Limitation on interest deduction in certain cases |