# The Finance Act, 2012, Section 97: Amendment of section 271

- Act: The Finance Act, 2012
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2012/section/97/

## Text

Amendment of section 271. 97. In section 271 of the Income-tax Act, in sub-section (1), in Explanation 7, for the words "international transaction", the words "international transaction or specified domestic transaction" shall be substituted with effect from the 1st day of April, 2013. © Copyright. Taxmann Publications Pvt. Ltd.

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