TMI BlogMeaning of specified domestic transaction.X X X X Extracts X X X X X X X X Extracts X X X X ..... action, namely:- (i) 3[***] (ii) any transaction referred to in section 80A; (iii) any transfer of goods or services referred to in sub-section (8) of section 80-IA; (iv) any business transacted between the assessee and other person as referred to in sub-section (10) of section 80-IA; (v) any transaction, referred to in any other section under Chapter Vl-A or section 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w.e.f. 01.04.2017, before it was read as,
"(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;"
4. Inserted vide Taxation Laws (Amendment) Act, 2019 w.e.f. 01-04-2020
5. Inserted vide The Finance Act, 2023 dated 31-03-2023 w.e.f. 01-04-2024
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