Amendment of section 92CA.

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....sub-section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2007, namely:-- "(3AA). Notwithstanding anything contained in any judgment, order or decree of any court, for the purposes of making order under sub-section (3), the calculation of sixty days shall be made and shall always be deemed to have been made in the following manner, namel....

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....ntered into an international transaction or specified domestic transaction in any previous year, the Assessing Officer may refer to the Transfer Pricing Officer for the computation of the arm's length price under section 92C in relation to the said international transaction or specified domestic transaction. Sub-section (3A) of the said Act provides that the Transfer Pricing Officer is requ....