Amendment of section 92CD.

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..... the words pass an order modifying the total income of the relevant assessment year determined in such assessment or reassessment, as the case may be, shall be substituted; (b) in sub-section (5), in clause (a), the words of assessment, reassessment or re-computation of total income shall be omitted. - Clause 29 of the Bill seeks to amend section 92CD of t .....

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..... accordance with the provisions of sub-section ( 1 ), pass an order modifying the total income of the relevant assessment year, determined in such assessment or reassessment, as the case may be, having regard to and in accordance with the terms of the advance pricing agreement. It is further proposed to make consequential amendment in subsection ( 5 ) of the said section. .....

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