Section 92E - Report from an accountant to be furnished by persons entering into international transaction - Income-tax Act, 1961

Report from an accountant to be furnished by persons entering into 1 [international transaction or specified domestic transaction]. 92E. Every person who has entered into an 1 [ international transaction or specified domestic 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. ------------------------------- Notes :- 1. Substituted vide Finance Act, 2012, w.e.f. 01-04-2013, before it was read as:- "international transaction".