Amendment of section 92BA

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....pees" occurring at the end, the words "twenty crore rupees" shall be substituted with effect from the1st day of April, 2016. - Clause 24 seeks to amend section 92BA of the Income-tax Act relating t....

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....tion in order to provide that the aggregate of specified transactions entered into by the assessee in the previous year should exceed a sum of twenty crore rupees for such transaction to be treated as....