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 shall be d .....

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..... riated 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 prescribed time, the assessee may, at .....

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