TMI BlogAmendment of section 92CA.X X X X Extracts X X X X X X X X Extracts X X X X ..... endif]--><!--[if gte mso 9]> ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mso-hansi-theme-font:minor-latin; mso-fareast-language:EN-US;} <![endif]--> Amendment of section 92CA. 46. In section 92CA of the Income-tax Act, in sub-section (3A), the following proviso shall be inserted with effect from the 1st day of June, 2016, namely:- Provided that in the circumstances referred to in clause (ii) or clause (viii) of Explanation (1) to section 153, if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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