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        F. Acts / Amendment Acts

        Section 46 - Amendment of section 92BA

        Finance Act, 2023
        Chapter III
        DIRECT TAXES - Income-tax

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        Transfer pricing scope expanded to include transactions with persons under section 115BAE(4) from April 2024. An amendment inserts a new clause into section 92BA to include any business transacted between the assessee and the other person as referred to in sub section (4) of section 115BAE; the insertion follows clause (va) and takes effect from 1 April 2024.
                          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.

                                Transfer pricing scope expanded to include transactions with persons under section 115BAE(4) from April 2024.

                                An amendment inserts a new clause into section 92BA to include any business transacted between the assessee and the other person as referred to in sub section (4) of section 115BAE; the insertion follows clause (va) and takes effect from 1 April 2024.


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