Section 92E:
Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction.
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).