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    <title>Amendment of section 92CA.</title>
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    <description>Where circumstances in the explanatory provision to the taxation time bar apply and the period available to the Transfer Pricing Officer for making an order is less than sixty days, that remaining period is extended to sixty days and shall be deemed to have been extended accordingly.</description>
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      <description>Where circumstances in the explanatory provision to the taxation time bar apply and the period available to the Transfer Pricing Officer for making an order is less than sixty days, that remaining period is extended to sixty days and shall be deemed to have been extended accordingly.</description>
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