Transfer pricing proviso amended to defer the specified effective year, altering the operative year under the Income-tax Act. The amendment substitutes the figures in the proviso to sub-section (9) of section 92CA, deferring the effective calendar year referenced in that proviso ... Summary
Transfer pricing proviso amended to defer the specified effective year, altering the operative year under the Income-tax Act.
The amendment substitutes the figures in the proviso to sub-section (9) of section 92CA, deferring the effective calendar year referenced in that proviso to the following year while leaving the rest of section 92CA unchanged.
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