In section 271 AA of the Income-tax Act, as so substituted by section 93 of this Act, 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 94 - Bare Act |
| State | Central Government |
| Year | 2012 |
| Section Title | Amendment of Section 271aa |
Act Info: