Amendment of section 92B

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Full Text of the Document

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....nce between such other person and the associated enterprise", the words "where the enterprise or the associated enterprise or both of them are non-residents irrespective of whether such other person is a non-resident or not" shall be inserted. - Clause 31 of the Bill seeks to amend section 92B of the Income-tax Act relating to meaning of international transaction. The existing provisions of s....