Amendment of section 92CA.

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....rom the 1st day of April, 2013; (b) after sub-section (2A), the following sub-section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2002, namely:-- "(2B) Where in respect of an international transaction, the assessee has not furnished the report under section 92E and such transaction comes to the notice of the Transfer Pricing Officer during ....

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....ce to Transfer Pricing Officer. The existing provisions of the aforesaid section 92CA provide for reference to Transfer Pricing Officer for computation of arm's length price in relation to an international transaction. It is proposed to amend sub-sections (1), (2) and (3) of the aforesaid section to substitute the expression "international transaction or specified domestic transaction" in place ....