Mera Samvidhaan All of Income-tax Act, 1961

Chapter X · Special Provisions Relating to Avoidance of Tax

92EReport from an accountant to be furnished by persons entering into international transaction or specified domestic transaction.

Section 92E · Chapter X · page 404 of the Act

Every person who has entered into an 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.

Other provisions that mention Section 92E

Section 92E of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.