Income-tax transfer pricing coverage expanded for other units, undertakings and related persons in specified transactions. Section 162 is amended by substituting clause (c) in sub-section (2) to extend coverage to other units, undertakings, enterprises or business of the assessee, and to other persons referred to in section 140(13), for transactions under Chapter VIII where section 140(9) or (13) of the Act or section 80-IA(8) or (10) of the Income-tax Act, 1961 applies.