1. APA introduced (with effect from 1st July 2012)
2.Extention of TP to certain domestic transaction( with effect from 1st July 2012.)
3.Clarification on definition of international transaction
4. ALP range as per Section 92C(2) of the Act- to be applied retrospectively and range cannot exceed 3% from FY 12-13
5.Reference to TPO- TPO can adjudicate any thransaction which was not reported in form 3CEB.
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