Section 163 — Meaning of international transaction: its source in the Income-tax Act, 1961

Section 163 (Meaning of international transaction) of the Income-tax Act, 2025 corresponds to Section 92B (Meaning of international transaction) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 92B — Meaning of international transaction

read both texts · §92B (1961) vs §163 (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 163 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 92B of the Income-tax Act, 1961.

What does Section 163 of the Income-tax Act, 2025 deal with?

Section 163 — "Meaning of international transaction", under CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX of the Income-tax Act, 2025.

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Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.

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same chapter · chapter x - special provisions relating to avoidance of tax · income-tax act, 2025

Section 161 — Computation of income from international transaction and specified domestic transaction having regard to arm’s length price
Section 162 — Meaning of associated enterprise
Section 164 — Meaning of specified domestic transaction
Section 165 — Determination of arm’s length price
Section 166 — Reference to Transfer Pricing Officer
Section 167 — Power of Board to make safe harbour rules
Section 168 — Advance pricing agreement
Section 169 — Effect to advance pricing agreement

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