https://www.taxtmi.com/acts?id=38278 Amendment revises the definition of specified date to mean the date one month prior to the due date for furnishing the return of income under subsection (1) of section 139 for the relevant assessment year, replacing a prior cross-reference and thereby clarifying the temporal reference used for arm's length price computations and related compliance. en-us Sat, 01 Feb 2020 16:47:37 +0530 Sat, 01 Feb 2020 16:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38278 Amendment revises the definition of specified date to mean the date one month prior to the due date for furnishing the return of income under subsection (1) of section 139 for the relevant assessment year, replacing a prior cross-reference and thereby clarifying the temporal reference used for arm's length price computations and related compliance. Act-Rules Bill Sat, 01 Feb 2020 16:47:37 +0530 https://www.taxtmi.com/acts?id=38278