Amendment to transfer pricing provision updates the proviso's effective-year reference, adjusting the statutory timeline accordingly. Amendment to the Income-tax Act modifies the proviso to section 92CA(9) by substituting the existing year figure with a subsequent year, adjusting the ... Summary
Amendment to transfer pricing provision updates the proviso's effective-year reference, adjusting the statutory timeline accordingly.
Amendment to the Income-tax Act modifies the proviso to section 92CA(9) by substituting the existing year figure with a subsequent year, adjusting the calendar reference in that proviso without creating new procedural mechanisms or altering substantive transfer-pricing standards.
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