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    <title>Amendment of section 92CA.</title>
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    <description>The amendment empowers the Transfer Pricing Officer to treat any international transaction that comes to his notice during proceedings as if formally referred under the primary reference provision, bringing subsequently discovered transactions within the Chapter&#039;s transfer pricing regime; it also expands the subsection&#039;s cross reference to include section 133A alongside the existing provision.</description>
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      <description>The amendment empowers the Transfer Pricing Officer to treat any international transaction that comes to his notice during proceedings as if formally referred under the primary reference provision, bringing subsequently discovered transactions within the Chapter&#039;s transfer pricing regime; it also expands the subsection&#039;s cross reference to include section 133A alongside the existing provision.</description>
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