Income-tax Act, 1961 · Chapter X: Special Provisions Relating to Avoidance of Tax
Section 92BA: Meaning of specified domestic transaction
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
For the purposes of this section and sections 92, 92C, 92D and 92E, —specified domestic transaction‖ in case of an assessee means any of the following transactions, not being an international transaction, namely:— * * * * *
(ii) any transaction referred to in section 80A;
(iii) any transfer of goods or services referred to in sub-section (8) of section 80-IA;
(iv) any business transacted between the assessee and other person as referred to in sub-section (10) of section 80-IA;
(v) any transaction, referred to in any other section under Chapter VI-A or section 10AA, to which provisions of sub-section (8) or sub-section (10) of section 80-IA are applicable; or
(vi) any other transaction as may be prescribed, and where the aggregate of such transactions entered into by the assessee in the previous year exceeds a sum of [twentycrore rupees].]
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 92BA
No Supreme Court judgment in our database cites this section yet.