In this Chapter, “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 or section 144, to which provisions of section 140(9) or (13) are applicable;
(e) any business transacted between the persons referred to in section 205(4);
(f) any other transaction as prescribed, and where the aggregate of such transactions entered into by the assessee in a tax year exceeds a sum of twenty crore rupees.