{"act":{"id":"finance-act-2011","short_title":"The Finance Act, 2011","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2011-2012.","act_number":null,"act_year":2011,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":36,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2011/"},"unit":"section","section":{"number":"14","heading":"Amendment of section 92CA","text":"Amendment of section 92CA. 14. In section 92CA of the Income-tax Act, with effect from the 1st day of June, 2011,— (i ) after sub-section (2), the following sub-section shall be inserted, namely:— \"(2A) Where any other international transaction [other than an international transaction referred under sub-section (1)], comes to the notice of the Transfer Pricing Officer during the course of the proceedings before him, the provisions of this Chapter shall apply as if such other international transaction is an international transaction referred to him under sub-section (1).\"; (ii ) in sub-section (7), after the word and figures \"section 133\", the words, figures and letter \"or section 133A\" shall be inserted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 92CA.</b></p><p><b>14.</b> In section 92CA of the Income-tax Act, with effect from the 1st day of June, 2011,—</p><p>(<i>i</i> )<i> </i>after sub-section (2), the following sub-section shall be inserted, namely:—</p><p>\"(2A) Where any other international transaction [other than an international transaction referred under sub-section (1)], comes to the notice of the Transfer Pricing Officer during the course of the proceedings before him, the provisions of this Chapter shall apply as if such other international transaction is an international transaction referred to him under sub-section (1).\";</p><p>(<i>ii</i> )<i> </i>in sub-section (7)<i>, </i>after the word and figures \"section 133\", the words, figures and letter \"or section 133A\" shall be inserted.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":117,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2011/section/14/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}