Budget: TPO can determine arm's length price for unreported domestic transactions. Sections 92CA amended to enable this from AY 2025-26.

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....Income Tax: TPO empowered to determine arm's length price for specified domestic transactions not referred by Assessing Officer or reported in audit report. Sections 92CA(2A) and 92CA(2B) amended to enable TPO to compute arm's length price for specified domestic transactions not referred by Assessing Officer or not reported in audit report filed u/s 92E. Effective from April 1, 2025 for assessment year 2025-26 onwards.....