# The Finance Act, 2024 (No. 2), Section 27: Amendment of section 92CA

- Act: The Finance Act, 2024 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/27/

## Text

Amendment of section 92CA. 27. In section 92CA of the Income-tax Act, with effect from the 1st day of April, 2025,— (a) | in sub-section (2A),— (i) | for the words and bracket "any other international transaction [other than an international transaction]", the words and bracket "any other international transaction or specified domestic transaction [other than an international transaction or a specified domestic transaction]" shall be substituted; (ii) | for the words "if such other international transaction is an international transaction", the words "if such other international transaction or a specified domestic transaction is an international transaction or a specified domestic transaction" shall be substituted; (b) | in sub-section (2B),— (i) | after the words "Where in respect of an international transaction", the words "or a specified domestic transaction" shall be inserted; (ii) | for the words "such transaction is an international transaction", the words "such transaction is an international transaction or a specified domestic transaction" shall be substituted.

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