Taxation Laws (Amendment) Act, 2019
Section - 2 - Amendment of section 92BA
CHAPTER IIAMENDMENTS IN THE INCOME-TAX ACT, 1961Amendment of section 92BA.2. In section 92BA of the Income-tax Act, 1961 (43 of 1961) (hereafter in this Chapter referred to as the Income-tax Act), after clause (v), the following clause shall be inserted, with effect from the 1st day of April, 2020, namely:- "(va) any business transacted between the persons referred to in sub-section (6) of section 115BAB;".
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