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— official CBDT correspondence

Section 92BA — Meaning of specified domestic transaction: where it sits in the Income-tax Act, 2025

As per the official CBDT correspondence, Section 92BA (Meaning of specified domestic transaction) of the Income-tax Act, 1961 corresponds to Section 164 (Meaning of specified domestic transaction) of the Income-tax Act, 2025.

corresponding provisions · income-tax act, 2025

  • Section 164 — Meaning of specified domestic transaction

read both texts · §92BA (1961) vs §164 (2025)

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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 92BA of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?

No — its subject matter continues in the Income-tax Act, 2025 as Section 164.

What does Section 92BA of the Income-tax Act, 1961 deal with?

Section 92BA — "Meaning of specified domestic transaction", under CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX of the Income-tax Act, 1961.

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same chapter · chapter x - special provisions relating to avoidance of tax · income-tax act, 1961

  • Section 92 — Computation of income from international transaction having regard to arm’s length price
  • Section 92A — Meaning of associated enterprise
  • Section 92B — Meaning of international transaction
  • Section 92C — Computation of arm’s length price
  • Section 92CA — Reference to Transfer Pricing Officer
  • Section 92CB — Power of Board to make safe harbour rules
  • Section 92CC — Advance pricing agreement
  • Section 92CD — Effect to advance pricing agreement

frequently looked up · income-tax act, 1961

§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281