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    <title>Insertion of new section 92BA.</title>
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    <description>Section 92BA defines specified domestic transaction to include six categories of non international transactions (payments covered by section 40A(2)(b), transactions under section 80A, transfers and business dealings under section 80 IA subsections (8) and (10), Chapter VI A or section 10AA transactions where those 80 IA provisions apply, and other prescribed transactions) and subjects such transactions to sections 92, 92C, 92D and 92E when their aggregate in a previous year exceeds the monetary threshold.</description>
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      <description>Section 92BA defines specified domestic transaction to include six categories of non international transactions (payments covered by section 40A(2)(b), transactions under section 80A, transfers and business dealings under section 80 IA subsections (8) and (10), Chapter VI A or section 10AA transactions where those 80 IA provisions apply, and other prescribed transactions) and subjects such transactions to sections 92, 92C, 92D and 92E when their aggregate in a previous year exceeds the monetary threshold.</description>
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