Section 172: Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction

The Income-tax Act, 2025Central Act · Act 30 of 2025

Report from an accountant to be furnished by persons entering into inter-national transaction or specified domestic transaction.

Every person who has entered into an international transaction or specified domestic transaction during a tax 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 manner as may be prescribed by such accountant and setting forth such particulars as may be prescribed.

Where this provision sits

Act	The Income-tax Act, 2025
Section	172
Marginal note	Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction
Jurisdiction	Central
Status	In force as published by the source

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