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        F. Acts / Amendment Acts

        Section 99 - Amendment of section 271AA.

        Finance Act, 2012
        Part 1
        Income Tax

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        Inclusion of specified domestic transactions expands penalties under section 271AA of the Income Tax Act effective 1 April 2013. The amendment replaces the phrase international transaction with international transaction or specified domestic transaction in section 271AA of the Income-tax Act, extending the provision's scope to include specified domestic transactions and taking effect from 1 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.

                                Inclusion of specified domestic transactions expands penalties under section 271AA of the Income Tax Act effective 1 April 2013.

                                The amendment replaces the phrase international transaction with international transaction or specified domestic transaction in section 271AA of the Income-tax Act, extending the provision's scope to include specified domestic transactions and taking effect from 1 April 2013.


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