Special Provisions applicable to Foreign Companies
Section Number	Description
Section 2	Definition
Section 4	Charge of income-tax
Section 5	Scope of total income
Section 6	Residence in India
Section 7	Income deemed to be received
Section 44B read with Section 172	Special provision for computing profits and gains of shipping business in the case of non-residents
Section 44BB	Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils
Section 44BBA	Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents
Section 44BBD	Special provision for computing profits and gains of non residents engaged in business of providing services or technology for setting up an electronics manufacturing facility or in connection with manufacturing or producing electronic goods, article or thing in India.
Section 44C	Deduction of head office expenditure in the case of non-residents
Section 48	Mode of computation
Section 90A	Adoption by Central Government of agreement between specified associations for double taxation relief
Section 91	Countries with which no agreement exists
Section 92	Computation of income from international transaction having regard to arm's length price
Section 92B	Meaning of international transaction
Section 92C	Computation of arm's length price
Section 92CA	Reference to Transfer Pricing Officer
Section 92CB	Power of Board to make safe harbour rules
Section 92CC	Advance pricing agreement
Section 92CD	Effect to advance pricing agreement
Section 92CE	Secondary adjustment in certain cases
Section 92D	Maintenance and keeping of information and document by persons entering into an international transaction
Section 92E	Report from an accountant to be furnished by persons entering into international transaction
Section 92F	Definitions of certain terms relevant to computation of arm's length price, etc
Section 93	Avoidance of income-tax by transactions resulting in transfer of income to non-residents
Section 94A	Special measures in respect of transactions with persons located in notified jurisdictional area
Section 94B	Limitation on interest deduction in certain cases
Section 95	Applicability of General Anti-Avoidance Rule
Section 96	Impermissible avoidance arrangement.
Section 97	Arrangement to lack commercial substance
Section 98	Consequences of impermissible avoidance arrangement
Section 99	Treatment of connected person and accommodating party
Section 100	Application of this Chapter
Section 101	Framing of guidelines
Section 102	Definitions
Section 115AB	Tax on income from units purchased in foreign currency or capital gains arising from their transfer
Section 115AC	Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
Section 115AD	Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
Section 115JH	Foreign company said to be resident in India
Section 139	Return of income
Section 140	Return by whom to be verified
Section 163	Who may be regarded as agent
Section 173	Recovery of tax in respect of non-resident from his assets
Section 194LD	Income by way of interest on certain bonds and Government securities
Section 196B	Income from units
Section 196C	Income from foreign currency bonds or shares 22 of Indian company
Section 196D	Income of Foreign Institutional Investors from securities
Section 207	Liability for payment of advance tax
Section 208	Conditions of liability to pay advance tax
Section 209	Computation of advance tax
Section 210	Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer
Section 211	Instalments of advance tax and due dates
Section 228A	Recovery of tax in pursuance of agreements with foreign countries
Section 234A	Interest for defaults in furnishing return of income
Section 234B	Interest for defaults in payment of advance tax
Section 234C	Interest for deferment of advance tax
Section 245N to 245V	Definitions

[As amended by Finance Act, 2025]