Section 164 — Meaning of specified domestic transaction

For the purposes of this Chapter, the expression “specified domestic
transaction” in case of an assessee means any of the following transactions
(not being an international transaction),—
( a) any transaction referred to in section 122;
( b) any transfer of goods or services referred to in section 140(9);
( c) any business transacted between the assessee and other person as referred
to in section 140(13);
( d) any transaction, referred to in any other section under Chapter VIII
20[***], to which provisions of section 140(9) or (13) of this Act or
section 80-IA(8) or (10) of the Income-tax Act, 1961 (43 of 1961) are
applicable;
( e) any business transacted between the persons referred to in section 205(4);
( f) any other transaction as may be prescribed,
and where the aggregate of such transactions entered into by the assessee in a tax
year exceeds a sum of twenty crore rupees.