Amendment of section 263.

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....x Act, in sub-section (1),- (a) after the words "Assessing Officer" wherever they occur, the words "or the Transfer Pricing Officer, as the case may be," shall be inserted; (b) for t....

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....(iii) an order cancelling the order under section 92CA and directing a fresh order under the said section."; (c) in Explanation 1, in clause (a), after sub-clause (ii), the following sub-clau....