Home > Income Tax Act 2025 > Chapter X Last Updated: Oct 08th 2025
Chapter X : Special Provisions Relating To Avoidance Of Tax
Income tax act 2025 is organised by chapters that groups related sections of the tax law. "Chapter X" is related to "Special Provisions Relating To Avoidance Of Tax".
1. "Chapter X" as per act
List of new section codes and a short description of each section.
| Section | Description of Section | Section Details |
|---|---|---|
| 1 | Computation of income from international transaction and specified domestic transaction having regard to arm's length price. | Section-161 |
| 2 | Meaning of associated enterprise. | Section-162 |
| 3 | Meaning of international transaction. | Section-163 |
| 4 | Meaning of specified domestic transaction. | Section-164 |
| 5 | Determination of arm's length price. | Section-165 |
| 6 | Reference to Transfer Pricing Officer. | Section-166 |
| 7 | Power of Board to make safe harbour rules. | Section-167 |
| 8 | Advance pricing agreement. | Section-168 |
| 9 | Effect to advance pricing agreement. | Section-169 |
| 10 | Secondary adjustment in certain cases. | Section-170 |
| 11 | Maintenance, keeping and furnishing of information and document by certain persons. | Section-171 |
| 12 | Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction. | Section-172 |
| 13 | Definitions of certain terms relevant to determination of arm's length price, etc. | Section-173 |
| 14 | Avoidance of income-tax by transactions resulting in transfer of income to non-residents. | Section-174 |
| 15 | Avoidance of tax by certain transactions in securities. | Section-175 |
| 16 | Special measures in respect of transactions with persons located in notified jurisdictional area. | Section-176 |
| 17 | Limitation on interest deduction in certain cases. | Section-177 |