Section 161 — Computation of income from international transaction and specified domestic transaction having regard to arm’s length price: its source in the Income-tax Act, 1961

Section 161 (Computation of income from international transaction and specified domestic transaction having regard to arm’s length price) of the Income-tax Act, 2025 corresponds to Section 92 (Computation of income from international transaction having regard to arm’s length price) of the Income-tax Act, 1961 as per the official CBDT correspondence.

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.