Section 92ECentral Act

Section 92E: Report from an accountant to be furnished by persons entering into international transaction

The Income-tax Act, 1961

Report from an accountant to be furnished by persons entering into international transaction.

- Every person who has entered into an international transaction during a previous year shall obtain a report from an accountant and furnish such report on or before the specified date in the prescribed form duly signed and verified in the prescribed manner by such accountant and setting forth such particulars as may be prescribed.

Sec 92D — Maintenance and keeping of information and document by persons entering into an international transaction

Sec 92F — Definitions of certain terms relevant to computation of arm's length price, etc

Disclaimer: This section is reproduced for general informational and reference purposes only. Always verify against the latest official gazette and consult a qualified advocate before relying on any provision.