Amendment of section 92CE.

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....st day of April, 2017," shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2018; (II) in the proviso, in clause (i), for the words "one crore rupees; and", the words "one crore rupees; or" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2018; (III) after the proviso, the....

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....on.--For the removal of doubts, it is hereby clarified that the excess money or part thereof may be repatriated from any of the associated enterprises of the assessee which is not a resident in India."; (c) after sub-section (2), the following sub-sections shall be inserted with effect from the 1st day of September, 2019, namely:-- "(2A) Without prejudice to the provisions of sub....