In the Income-tax Act, 2025, the transfer pricing provisions, which require income from international…

Section 161 of the Income-tax Act, 2025 requires income from an international transaction or specified domestic transaction to be determined having regard to the arm's length price, sections 171 and 172 deal with documentation and the accountant's report, and section 173 defines terms such as arm's length price. The transfer pricing provisions are therefore in "Sections 161 to 173", which correspond to sections 92 to 92F of the repealed Income-tax Act, 1961.