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 ^[i][***], 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 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.