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Section27
The Finance Act, 2024 (No. 2)

Amendment of section 92CA

In force As on 09 Oct 2026

Ministry Finance Enacted 16 Aug 2024

Section 27 of the Finance Act, 2024 (No. 2) deals with amendment of section 92CA. 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 internatio The Act was enacted on 16 Aug 2024.

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.
Section 27, The Finance Act, 2024 (No. 2).

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 27

What does Section 27 of the Finance Act, 2024 (No. 2) deal with?

Section 27 of the Finance Act, 2024 (No. 2) is headed "Amendment of section 92CA". 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 internatio

How do I find court cases under Section 27 of the Finance Act, 2024 (No. 2)?

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, 2024 (No. 2) 27, section 27 Finance Act, 2024 (No. 2), section 27 of the Finance Act, 2024 (No. 2). 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 27 of the Finance Act, 2024 (No. 2), 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 Section 27 of the Finance Act, 2024 (No. 2) enacted?

Section 27 of the Finance Act, 2024 (No. 2), cited as Finance Act, 2024 (No. 2) 27, was enacted on 16 Aug 2024. 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.