Amendment of section 92CA
In section 92CA of the Income-tax Act, with effect from the 1st day of April, 2025,—
| (a) | in sub-section (2A),— |
| (i) | for the words and bracket “any other international transaction [other than an international transaction]”, the words and bracket “any other international transaction or specified domestic transaction [other than an international transaction or a specified domestic transaction]” shall be substituted; | |
| (ii) | for the words “if such other international transaction is an international transaction”, the words “if such other international transaction or a specified domestic transaction is an international transaction or a specified domestic transaction” shall be substituted; |
| (b) | in sub-section (2B),— |
| (i) | after the words “Where in respect of an international transaction”, the words “or a specified domestic transaction” shall be inserted; | |
| (ii) | for the words “such transaction is an international transaction”, the words “such transaction is an international transaction or a specified domestic transaction” shall be substituted. |