Finance Acts
Section - 21 - Amendment of section 92CA
Amendment of section 92CA.21. In section 92CA of the Income-tax Act,-
| (a) | - | with effect from the 1st April, 2026,- |
| (i) | - | in sub-section (1), the following provisos shall be inserted, namely:- |
| - | "Provided that no reference for computation of the arm's length price in relation to an international transaction or a specified domestic transaction shall be made, if the Transfer Pricing Officer has declared that option exercised by the assessee in sub-section (3B) in relation to such transaction is valid for such previous year: | |
| - | Provided further that if any reference for an international transaction or a specified domestic transaction, in respe .... To read the full section download the app from Google Play store
19 October 2026
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