https://www.taxtmi.com/acts?id=53120 Inserted sub section deems how the sixty day cutoff for Transfer Pricing Officer orders is calculated: if limitation expires 31 March (non leap) the order may be made up to 30 January; if 31 March (leap) up to 31 January; if 31 December up to 1 November. The deeming provision applies notwithstanding any court judgment and is retrospective to 1 June 2007. en-us Sun, 01 Feb 2026 15:02:50 +0530 Sun, 01 Feb 2026 15:02:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53120 Inserted sub section deems how the sixty day cutoff for Transfer Pricing Officer orders is calculated: if limitation expires 31 March (non leap) the order may be made up to 30 January; if 31 March (leap) up to 31 January; if 31 December up to 1 November. The deeming provision applies notwithstanding any court judgment and is retrospective to 1 June 2007. Act-Rules Bills Sun, 01 Feb 2026 15:02:50 +0530 https://www.taxtmi.com/acts?id=53120