Amendment of section 92CD.

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..... ing 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 the Income-tax Act relating to effect to advance pricing agreement .....

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..... 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. These amendments will take effect from 1st September, 2019.
Statute, statutory provisions legislation, law, enactment, .....

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