Section 92E

Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction. Repealed

The Income-tax Act, 1961

  • Act 43 of 1961
  • Ministry of Finance
  • Department of Revenue
About this Act

An Act to consolidate and amend the law relating to income-tax and super-tax

All sections
Every person who has entered into an1 internationaltransaction 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. Subs. by Act 23 of 2012, s. 38, for international transaction (w.e.f. 1-3-2013).

Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights

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