Section 92E of the Income Tax Act


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Section 92E of the Income Tax Act: Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction

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 prescribed25.


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