Transfer pricing order limitation period receives a deemed computation rule for calculating the sixty-day deadline under section 92CA. Section 92CA is amended by inserting a deemed provision governing calculation of the sixty-day period for making an order under sub-section (3). The rule applies notwithstanding any judgment, order or decree of any court and specifies the last permissible dates where the limitation period expires on 31 March in a non-leap year, on 31 March in a leap year, or on 31 December. The inserted sub-section is deemed to have been inserted with effect from 1 June 2007.