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Section92BA
The Income-tax Act, 1961

Meaning of specified domestic transaction

Repealed From 01 Apr 1962 Act 43 of 1961 As on 15 Oct 2026

Act 43 of 1961 Ministry Finance Enacted 13 Sep 1961 In force 01 Apr 1962 Cited by 9 provisions

This provision is repealed. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026. It is reproduced because conduct before that date is still charged, tried and appealed under it.

Section 92BA of the Income-tax Act, 1961 deals with meaning of specified domestic transaction. 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:— (i) [***] (ii) any transaction referred to in section 80A; The Act came into force on 01 Apr 1962. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026, but conduct before that date is still charged, tried and appealed under it.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:—

(i) [***] (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 (va) any business transacted between the persons referred to in sub-section (6) of section 115BAB;

(vb) any business transacted between the assessee and other person as referred to in sub-section (4) of section 115BAE;

(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 twenty crore rupees.

Computation of arm's length price.

Section 92BA, The Income-tax Act, 1961 (Act 43 of 1961).

Now in the Income-tax Act

INCOME-TAX-ACT-2025 164 Meaning of specified domestic transaction Official correspondence

Measured by comparing the text of the two provisions, not taken from an official correspondence table — there is no machine-readable one. See both texts side by side before relying on it.

Both regimes are live. The repealed enactment still governs what happened while it was in force. We never redirect one to the other.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 10AA Special provisions in respect of newly established Units in Special Economic Zones
  2. s. 80 Submission of return for losses
  3. s. 80A Deductions to be made in computing total income
  4. s. 92 Computation of income from international transaction having regard to arm's length price
  5. s. 92C Computation of arm's length price
  6. s. 92D Maintenance, keeping and furnishing of information and document by certain persons
  7. s. 92E Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction
  8. s. 115BAB Tax on income of new manufacturing domestic companies
  9. s. 115BAE Tax on income of certain new manufacturing co-operative societies

Referred to by 9

  1. Finance Act s. 25 Amendment of section 92BA
  2. Finance Act s. 41 Amendment of section 92BA
  3. Finance Act s. 46 Amendment of section 92BA
  4. s. 40A Expenses or payments not deductible in certain circumstances
  5. s. 80A Deductions to be made in computing total income
  6. s. 80HHF Deduction in respect of profits and gains from export or transfer of film software, etc
  7. s. 80-IA Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc
  8. s. 115BAB Tax on income of new manufacturing domestic companies
  9. s. 115BAE Tax on income of certain new manufacturing co-operative societies

Questions about Section 92BA

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

Section 92BA of the Income-tax Act is headed "Meaning of specified domestic transaction". 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:— (i) [***] (ii) any transaction referred to in section 80A;

How do I find court cases under Section 92BA of the Income-tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Income Tax Act 92BA, section 92BA Income Tax Act, section 92BA of the Income-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 92BA of the Income-tax Act, and has it changed?

Its own text turns on section 10AA (Special provisions in respect of newly established Units in Special Economic Zones), section 80 (Submission of return for losses), section 80A (Deductions to be made in computing total income), section 92 (Computation of income from international transaction having regard to arm's length price), and on 5 further provisions, so none of them can safely be read on its own. 9 other provisions in this corpus refer back to it. For anything done on or after 1 April 2026 the provision to read is Income-tax Act, 2025, section 164 (Meaning of specified domestic transaction), which replaced it; conduct before that date is still charged, tried and appealed under this section.

When did Section 92BA of the Income-tax Act come into force?

Section 92BA of the Income-tax Act, cited as Income Tax Act 92BA, came into force on 01 Apr 1962, having been enacted on 13 Sep 1961. It is no longer in force.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by the Income Tax Department, as amended by the Finance Act, 2026. India Code holds no record of this Act in any form. This page is not a substitute for legal advice.