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Amendment of section 92.

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Full Text of the Document

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....on (2), the following sub-section shall be inserted, namely:-- "(2A) Any allowance for an expenditure or interest or allocation of any cost or expense or any income in relation to the specified domestic transaction shall be computed having regard to the arm's length price."; (c) in sub-section (3),-- (i) for the words "international transaction", the words "international transaction or speci....

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Full Text of the Document

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....d having regard to arm's length price. It is proposed to amend the aforesaid section to insert a new sub-section (2A) so as to provide that any allowance for an expenditure or interest or allocation of any cost or expense or any income in relation to the specified domestic transaction shall be computed having regard to the arm's length price. It is further proposed to amend sub-sections (2) and ....

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