Insertion of new section 92BA.

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..... nd sections 92, 92C, 92D and 92E, "specified domestic transaction" in case of an assessee means any of the following transactions, not being an international transaction, namely: ( i ) any expenditure in respect of which payment has been made or is to be made to a person referred to in clause ( b ) of sub-section (2) of section 40A; ( ii ) any transaction refer .....

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