In section 271 of the Income-tax Act, in sub-section (1), in Explanation 7, for the words "international transaction", the words "international transaction or specified domestic transaction" shall be substituted with effect from the 1st day of April, 2013.
Finance Act, 2012, (Central) Section 92 - Bare Act |
| State | Central Government |
| Year | 2012 |
| Section Title | Amendment of Section 271 |
Act Info: