| 161. Computation of income from international transaction and specified domestic transaction having regard to arm’s length price. | 
		| 162. Meaning of associated enterprise. | 
		| 163. Meaning of international transaction. | 
		| 164. Meaning of specified domestic transaction. | 
		| 165. Determination of arm’s length price. | 
		| 166. Reference to Transfer Pricing Officer. | 
		| 168. Advance pricing agreement | 
		| 169. Effect to advance pricing agreement. | 
		| 170. Secondary adjustment in certain cases. | 
		| 171. Maintenance, keeping and furnishing of information and document by certain persons. | 
		| 172. Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction. | 
		| 173. Definitions of certain terms relevant to determination of arm’s length price, etc. | 
		| 174. Avoidance of income-tax by transactions resulting in transfer of income to non-residents. | 
		| 175. Avoidance of tax by certain transactions in securities. | 
		| 176. Special measures in respect of transactions with persons located in notified jurisdictional area. | 
		| 177. Limitation on interest deduction in certain cases. | 
		| 167. Power of Board to make safe harbour rules | 
		| Moved to Rules |