In section 271G of the Income-tax Act, for the words "international transaction", at both the places where they occur, the words "international transaction or specified domestic transaction" shall respectively be substituted with effect from the 1st day of April, 2013.
Finance Act, 2012, (Central) Section 97 - Bare Act |
| State | Central Government |
| Year | 2012 |
| Section Title | Amendment of Section 271g |
Act Info: