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Amendment of section 92CA.

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....e Income-tax Act, with effect from the 1st day of April, 2025,-- (a) in sub-section (2A),-- (i) for the words and bracket "any other international transaction [other than an international ....

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Full Text of the Document

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....an international transaction or a specified domestic transaction" shall be substituted; (b) in sub-section (2B),-- (i) after the words "Where in respect of an international transaction", t....

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