Amendment to transfer pricing provision updates the proviso year reference, extending applicability and compliance timelines under income tax law. Amendment updates the temporal reference in section 92CA by substituting the year in the sub section (9) proviso, replacing the earlier year with the new ... Summary
Amendment to transfer pricing provision updates the proviso year reference, extending applicability and compliance timelines under income tax law.
Amendment updates the temporal reference in section 92CA by substituting the year in the sub section (9) proviso, replacing the earlier year with the new year specified in the proviso, without modifying other substantive or procedural aspects of the transfer pricing assessment mechanism.
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