# The Finance Act, 2014, Section 31: Amendment of section 92B

- Act: The Finance Act, 2014 (Act 25 of 2014)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2014/section/31/

## Text

Amendment of section 92B. 31. In section 92B of the Income-tax Act, in sub-section (2), with effect from the 1st day of April, 2015,— (i) | for the words "deemed to be a transaction", the words "deemed to be an international transaction" shall be substituted; (ii) | after the words "determined in substance between such other person and the associated enterprise", the words "where the enterprise or the associated enterprise or both of them are non-residents irrespective of whether such other person is a non-resident or not" shall be inserted. © Copyright. Taxmann Publications Pvt. Ltd.

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