Amendment of section 92CD.

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....ng the total income of the relevant assessment year determined in such assessment or reassessment, as the case may be," shall be substituted; (b) in sub-section (5), in clause (a), the words "of assessment, reassessment or re-computation of total income" shall be omitted. - Clause 29 of the Bill seeks to amend section 92CD of the Income-tax Act relating to effect to advance pricing agreement.....