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    <title>Amendment of section 92CA.</title>
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    <description>Amendment updates the temporal reference in section 92CA by substituting the year in the sub section (9) proviso, replacing the earlier year with the new year specified in the proviso, without modifying other substantive or procedural aspects of the transfer pricing assessment mechanism.</description>
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      <description>Amendment updates the temporal reference in section 92CA by substituting the year in the sub section (9) proviso, replacing the earlier year with the new year specified in the proviso, without modifying other substantive or procedural aspects of the transfer pricing assessment mechanism.</description>
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