Transfer pricing reference expanded to include specified domestic transactions and empowers TPO to treat unreported transactions as referred. Section 92CA is amended to replace 'international transaction' with 'international transaction or specified domestic transaction' for references to the Transfer Pricing Officer, extending arm's length price computation to specified domestic transactions effective from 1st April, 2013. A retrospective sub-section empowers the Transfer Pricing Officer to treat unreported international transactions as if referred under the reference mechanism so Chapter X applies; a further provision restricts this measure from enabling the Assessing Officer to assess, reassess, enhance assessments, reduce refunds, or otherwise increase liability for assessment years whose proceedings were completed before the cutoff.