Amendment of section 80A.

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Full Text of the Document

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....ans the arm's length price as defined in clause (ii) of section 92F of such goods or services, if it is a specified domestic transaction referred to in section 92BA.". - Clause 23 of the Bill seeks to amend section 80A of the Income-tax Act relating to deduction to be made in computing total income. The existing provision of the Explanation to sub-section (6) of the aforesaid section 80A provid....