Amendment status not verified — confirm the current text below against the official source.
In section 92CA of the Income-tax Act, with effect from the 1st day of April, 2025,-- (a) in sub-section (2A),-- (i) for the words and bracket "any other international transaction [other than an international transaction", the words and bracket "any other international transaction or specified domestic transaction [other than an international transaction or a specified domestic transaction" shall be substituted; (ii) for the words "if such other international transaction is an international transaction", the words "if such other international transaction or a specified domestic transaction is an international transaction or a specified domestic transaction" shall be substituted; (b) in sub-section (2B),-- (i) after the words "Where in respect of an international transaction", the words "or a specified domestic transaction" shall be inserted; (ii) for the words "such transaction is an international transaction", the words "such transaction is an international transaction or a specified domestic transaction" shall be substituted.