https://www.taxtmi.com/acts?id=18798 Amendment substitutes "deemed to be an international transaction" into sub section (2) of section 92B and inserts that where the enterprise or the associated enterprise or both are non residents, the provision applies irrespective of whether the other person is a non resident. en-us Mon, 11 Aug 2014 17:48:21 +0530 Mon, 11 Aug 2014 17:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18798 Amendment substitutes "deemed to be an international transaction" into sub section (2) of section 92B and inserts that where the enterprise or the associated enterprise or both are non residents, the provision applies irrespective of whether the other person is a non resident. Act-Rules F. Acts / Amendment Acts Mon, 11 Aug 2014 17:48:21 +0530 https://www.taxtmi.com/acts?id=18798