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