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        F. Acts / Amendment Acts

        Section 38 - Amendment of Chapter X.

        Finance Act, 2012
        Part 1
        Income Tax

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        International transaction scope expanded to include specified domestic transactions, broadening transfer pricing coverage under Chapter X. The amendment substitutes the phrase 'international transaction' with 'international transaction or specified domestic transaction' in sections 92C, 92D and 92E of Chapter X, thereby bringing specified domestic transactions within the Chapter X transfer pricing framework, effective from the 1st day of April, 2013.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                International transaction scope expanded to include specified domestic transactions, broadening transfer pricing coverage under Chapter X.

                                The amendment substitutes the phrase "international transaction" with "international transaction or specified domestic transaction" in sections 92C, 92D and 92E of Chapter X, thereby bringing specified domestic transactions within the Chapter X transfer pricing framework, effective from the 1st day of April, 2013.


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