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    <title>Amendment of section 80A.</title>
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    <description>The Explanation to section 80A is amended to provide that, in relation to any goods or services sold, supplied or acquired that are specified domestic transactions, their value shall mean the arm&#039;s length price as defined in the transfer pricing definition, thereby aligning valuation of such domestic transactions with the arm&#039;s length standard.</description>
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      <description>The Explanation to section 80A is amended to provide that, in relation to any goods or services sold, supplied or acquired that are specified domestic transactions, their value shall mean the arm&#039;s length price as defined in the transfer pricing definition, thereby aligning valuation of such domestic transactions with the arm&#039;s length standard.</description>
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