Amendment of section 92CA.

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..... respectively be substituted with effect from the 1st day of April, 2013; ( b ) after sub-section (2A) , the following sub-section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2002, namely: "(2B) Where in respect of an international transaction, the assessee has not furnished the report under section 92E an .....

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