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<h1>Amendment to Section 92CA extends Transfer Pricing Officer's order deadline to 60 days for timely completion.</h1> Section 92CA of the Income-tax Act is amended by inserting a proviso in sub-section (3A), effective June 1, 2016. This amendment addresses the circumstances outlined in clause (ii) or clause (x) of Explanation (1) to section 153. It stipulates that if the Transfer Pricing Officer has less than sixty days remaining to make an order, the limitation period will be extended to sixty days. The period of limitation is thereby deemed extended to ensure the Officer has sufficient time to complete the order.