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Amendment of section 92BA.

Clause 41 - Bills - DIRECT TAXES - Income-tax - FINANCE BILL, 2017 - Clause 41 - 41. In section 92BA of the Income-tax Act, clause (i) shall be omitted. Clause 41 of the Bill seeks to amend section 92BA of the Income-tax Act relating to meaning of sp .....

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lause (b) of sub71 section (2) of section 40A, shall come within the meaning of "specified domestic transaction" and shall accordingly, be required to be computed having regard to arm's length principle. It is proposed to amend the said .....

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