Income-tax Act, 1961
Section - 92D - Maintenance, keeping and furnishing of information and document by certain persons
Maintenance, keeping and furnishing of information and document by certain persons.92D. (1) Every person,-
Explanation.-For the purposes of this clause,-
| (i) | - | who has entered into an international transaction or specified domestic transaction shall keep and maintain such information and document in respect thereof as may be prescribed; |
| (ii) | - | being a constituent entity of an international group, shall keep and maintain such information and document in respect of an international group as may be prescribed. |
| (A) | - | "constituent entity" shall have the meaning assigned to it in clause (d) of sub-section (9) of section 286; |
| (B) | - | "international group" shall have .... To read the full section download the app from Google Play store
24 October 2026
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