Amendment of section 92CE.

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..... be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2018; (II) in the proviso, in clause (i), for the words "one crore rupees; and", the words "one crore rupees; or" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2018; (III) after the proviso, the following proviso shall be inserted and sha .....

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..... part thereof may be repatriated from any of the associated enterprises of the assessee which is not a resident in India."; (c) after sub-section (2), the following sub-sections shall be inserted with effect from the 1st day of September, 2019, namely:-- "(2A) Without prejudice to the provisions of sub-section (2), where the excess money or part thereof has not been repatriated within the pres .....

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