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,-

(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.
Explanation.-For the purposes of this clause,-

(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