Part XIVAMENDMENTS TO CERTAIN ACTS TO PROVIDE FOR MERGER OF TRIBUNALS AND OTHER AUTHORITIES AND CONDITIONS OF SERVICE OF CHAIRPERSONS, MEMBERS, ETC. (From Section 156 to Section 189 )
Transfer pricing provision change removes clause (i) of section 92BA, narrowing the statutory scope of that provision. The Finance Act, 2017 amends the Income tax Act by omitting clause (i) from section 92BA, effecting a direct textual modification to the transfer pricing ... Summary
Transfer pricing provision change removes clause (i) of section 92BA, narrowing the statutory scope of that provision.
The Finance Act, 2017 amends the Income tax Act by omitting clause (i) from section 92BA, effecting a direct textual modification to the transfer pricing provision; the change is recorded as section 41 of the amending Act and is confined to deletion of the specified clause without further elaboration in the amending text.
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