Transfer pricing proviso amended to include an additional exemption reference, altering when the proviso applies under the Act. The amendment substitutes the first proviso to sub-section (4) of section 92C to add section 10AA to the existing wording, so that 'section 10A or section 10B' becomes 'section 10A or section 10AA or section 10B,' thereby changing the statutory reference that determines the proviso's applicability.