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          <h1>Section 92BA Amended: New Clause (va) Expands Scope of Specified Domestic Transactions Under Income-tax Act 1961.</h1> Section 92BA of the Income-tax Act, 1961, is amended by the Taxation Laws (Amendment) Act, 2019. Effective from April 1, 2020, a new clause (va) is added. This clause includes any business transactions between the persons specified in sub-section (4) of section 115BAB. This amendment expands the scope of specified domestic transactions under the Income-tax Act.

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