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    <title>Amendment of section 92D.</title>
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    <description>Amendment to section 92D shortens the mandatory compliance period for furnishing prescribed transfer pricing information and documents in response to a notice from thirty days to a period of ten days, while preserving an application-based extension allowing a further period not exceeding thirty days; this applies to persons with international or specified domestic transactions and is effective 1 April, 2023.</description>
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      <description>Amendment to section 92D shortens the mandatory compliance period for furnishing prescribed transfer pricing information and documents in response to a notice from thirty days to a period of ten days, while preserving an application-based extension allowing a further period not exceeding thirty days; this applies to persons with international or specified domestic transactions and is effective 1 April, 2023.</description>
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