107A. Definitions.

107B. Determination of income from international transaction having regard to arm’s length price.

107C. Computation of arm’s length price.

107D. Reference to Transfer Pricing Officer.

107E. Maintenance and keeping of information, documents and records

107EE. Statement of international transactions to be submitted

107F. Report from an accountant to be furnished.

107G. Penalty for failure to keep, maintain or furnish information, documents or records to the Deputy Commissioner of Taxes.

107H. Penalty for failure to comply with the notice or requisition under section 107C.

107HH. Penalty for failure to comply with the provision of section 107EE

107I. Penalty for failure to furnish report under section 107F.

107J. Applicability of this Chapter.