Amendment of section 92.

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..... fter sub-section (2), the following sub-section shall be inserted, namely: "(2A) Any allowance for an expenditure or interest or allocation of any cost or expense or any income in relation to the specified domestic transaction shall be computed having regard to the arm's length price."; ( c ) in sub-section (3), ( i ) for the words "international transaction", the words "international transaction .....

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