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Section14
The Finance Act, 2011

Amendment of section 92CA

In force As on 09 Oct 2026

Ministry Finance

Section 14 of the Finance Act, 2011 deals with amendment of section 92CA. 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

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.

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Section 14, The Finance Act, 2011.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Income-tax Act s. 92CA Reference to Transfer Pricing Officer

Questions about Section 14

What does Section 14 of the Finance Act deal with?

Section 14 of the Finance Act is headed "Amendment of section 92CA". 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

How do I find court cases under Section 14 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2011 14, section 14 Finance Act 2011, section 14 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 14 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 92CA (Reference to Transfer Pricing Officer), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2011. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.