Report from an accountant to be furnished by persons entering into International Transaction or Specified Domestic Transaction - Section 92E And Rule 10E

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..... has entered into an international transaction or specified domestic transaction during a previous year shall obtain a report from an accountant (not necessary from statutory auditor) and furnish such report on or before the specified date in the prescribed form i.e. Form No. 3CEB duly signed and verified in the prescribed manner by such accountant and setting forth such particulars as may be presc .....

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..... on. * The third paragraph requires the expression of opinion whether the particulars given in the Annexure to this report are true and correct. Note:- As per Explanation 2 to section 139(1) w.e.f. A.Y. 2012-13, the due date in case of an assessee who is required to furnish report referred to section 92E shall be 30th November of the relevant assessment year. Important Notifications & Circulars .....

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..... pecified domestic transaction under section 92E of the Act for the Previous Year 2020-21, which is 31st October 2021, as extended to 30th November 2021 vide Circular No.9/2021 dated 20.05.2021, is hereby further extended to 31st January, 2022. [ Circular No. 17/2021 date 09.09.2021 ] * The due date of furnishing Report from an Accountant by persons entering into international transaction or spec .....

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