Amendment of section 92CC.

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....t, may enter into an advance pricing agreement with any person, determining the-- (a) arm's length price or specifying the manner in which the arm's length price is to be determined, in relation to an international transaction to be entered into by that person; (b) income referred to in clause (i) of sub-section (1) of section 9, or specifying the manner in which said income is t....

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....agreement has been entered into, shall be determined in accordance with the advance pricing agreement so entered."; (b) for sub-section (9A), the following sub-section shall be substituted, namely:- "(9A) The agreement referred to in sub-section (1), may, subject to such conditions, procedure and manner as may be prescribed, provide for determining the- (a) arm's length price ....