Section 2 - Amendment of section 92BA - Taxation Laws (Amendment) Act, 2019

CHAPTER II AMENDMENTS IN THE INCOME-TAX ACT, 1961 Amendment of section 92BA. 2. In section 92BA of the Income-tax Act, 1961 (43 of 1961.) (hereafter in this Chapter referred to as the Income-tax Act), after clause (v), the following clause shall be inserted with effect from the 1st day of April, 2020, namely:- (va) any business transacted between the persons referred to in sub-section (4) of section 115BAB; .