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of <h1>Section 92CA Amended: Domestic Transactions Now Included with International Ones Effective April 2025</h1> Section 92CA of the Income-tax Act is amended, effective April 1, 2025, to include specified domestic transactions alongside international transactions. In sub-section (2A), the terminology is updated to encompass both international and specified domestic transactions. Similarly, in sub-section (2B), the language is revised to ensure that specified domestic transactions are treated equivalently to international transactions. These changes aim to broaden the scope of transactions covered under section 92CA, ensuring that both types of transactions are subject to the same regulatory scrutiny and provisions.
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