# The Finance Act, 2012, Section 99: Amendment of section 271AA

- Act: The Finance Act, 2012
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2012/section/99/

## Text

Amendment of section 271AA. 99. In section 271AA of the Income-tax Act, as so substituted by section 98 of this Act, 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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