Amendment of section 92CA.

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..... international transaction or specified domestic transaction [other than an international transaction or a specified domestic transaction shall be substituted; (ii) for the words if such other international transaction is an international transaction , the words if such other international transaction or a specified domestic transaction is an international transaction or a specified domestic transa .....

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..... shall apply as if such other international transaction is an international transaction referred to him under sub-section (1). Sub-section (2B) of the said section provides that where in respect of an international transaction, the assessee has not furnished the report under section 92E and such transaction comes to the notice of the Transfer Pricing Officer during the course of the proceeding bef .....

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