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    <description>The amendment substitutes the words &quot;international transaction&quot; with &quot;international transaction or specified domestic transaction&quot; in sections 92C, 92D and 92E of Chapter X, thereby extending the definition, documentation and record keeping obligations and the accountant&#039;s reporting requirement to specified domestic transactions; the change takes effect from 1st April, 2013 and applies to the relevant assessment year and subsequent assessment years.</description>
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