Amendment of section 92CA.

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....rted, namely:- "(2A) Where any other international transaction [other than an international transaction referred under sub-section (1)], comes 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)."; ....

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....action under section 92C, to the Transfer Pricing Officer. Sub-section (2) of the aforesaid section, inter alia, provides that the Transfer Pricing Officer, for the purpose of determining the arm's length price in respect of international transactions referred to him by the Assessing Officer shall serve a notice on the assessee requiring him to produce evidence in support of computation of the ....