Amendment of section 92CA.

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..... ome-tax Act, with effect from the 1st day of April, 2025, (a) in sub-section (2A), (i) for the words and bracket any other international transaction [other than an international transaction , the word .....

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..... pecified domestic transaction shall be substituted; (b) in sub-section (2B), (i) after the words Where in respect of an international transaction , the words or a specified domestic transaction shall .....

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