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<h1>Finance Bill 2024 proposes amendments to include specified domestic transactions under section 92CA of the Income-tax Act.</h1> Clause 27 of the Finance (No. 2) Bill, 2024, proposes amendments to section 92CA of the Income-tax Act, effective from April 1, 2025. These changes expand the scope of the section to include 'specified domestic transactions' alongside 'international transactions' in sub-sections (2A) and (2B). This means that during proceedings, if a specified domestic transaction is identified, it will be treated similarly to an international transaction under Chapter X. These amendments will apply from the assessment year 2025-2026 onwards.