Insertion of new section 92BA.

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....bsp;    '92BA. For the purposes of this section and sections 92, 92C, 92D and 92E, "specified domestic transaction" in case of an assessee means any of the following transactions, not being an international transaction, namely:-                 (i) any expenditure in respect of which payment has been ....

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....A or section 10AA, to which provisions of sub-section (8) or sub-section (10) of section 80-IA are applicable; or                 (vi) any other transaction as may be prescribed, and where the aggregate of such transactions entered into by the assessee in the previous year exceeds a sum of five crore rupees.'. - Claus....