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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 92B Amendment: Clarifies 'International Transaction' Definition for Tax Purposes, Effective April 1, 2015.</h1> Section 92B of the Income-tax Act is amended to clarify the definition of transactions for tax purposes. Effective April 1, 2015, the term 'deemed to be a transaction' is replaced with 'deemed to be an international transaction.' Additionally, it specifies that transactions determined in substance between an enterprise and an associated enterprise are considered international transactions if either or both entities are non-residents, regardless of the residency status of any other involved party.
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