Amendment of section 92CA.

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....rds and bracket "any other international transaction or specified domestic transaction [other than an international transaction or a specified domestic transaction" shall be substituted; (ii) for the words "if such other international transaction is an international transaction", the words "if such other international transaction or a specified domestic transaction is an international tra....

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....ficer during the course of the proceedings before him, the provisions of Chapter X shall apply as if such other international transaction is an international transaction referred to him under sub-section (1). Sub-section (2B) of the said section provides that where in respect of an international transaction, the assessee has not furnished the report under section 92E and such transaction comes ....