Transfer Pricing Officer inclusion expands revisional scope under section 263, permitting review and modification of orders under section 92CA.

Amendments expand revisional powers to include orders passed by the Transfer Pricing Officer, allowing revisional authorities to modify, cancel or direct fresh transfer pricing assessment orders after providing the assessee an opportunity of being heard, and to treat such orders as subject to the same explanatory provisions and appeal-related extensions as orders by Assessing Officers, with a new explanation defining Transfer Pricing Officer.

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