Amendment of section 92CA.

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....omes to the notice of the Transfer Pricing Officer during the course of the proceedings before him, the provisions of this Chapter shall apply as if such other international transaction is an international transaction referred to him under sub-section (1)."; (ii) in sub-section (7), after the word and figures "section 133", the words, figures and letter "or section 133A" shall be inserted. - C....

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.... on the assessee requiring him to produce evidence in support of computation of the arm's length price of such transactions. It is proposed to insert a new sub-section (2A) so as to enable the Transfer Pricing Officer to take into account any other international transaction which comes to his notice subsequently during the course of the proceeding before him as if such transaction is an internati....