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    <title>Amendment of section 92CA.</title>
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    <description>Where the circumstances in clause (ii) or clause (viii) of Explanation (1) to section 153 apply and the remaining period of limitation available to the Transfer Pricing Officer for making an order is less than sixty days, that remaining period shall be extended to sixty days and deemed to have been extended accordingly.</description>
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      <description>Where the circumstances in clause (ii) or clause (viii) of Explanation (1) to section 153 apply and the remaining period of limitation available to the Transfer Pricing Officer for making an order is less than sixty days, that remaining period shall be extended to sixty days and deemed to have been extended accordingly.</description>
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