My client (Indian Citizen) working as Heroscope consultant for a Foriegn country. In last year he got around Rs.15 Lakhs for that service.  Whether he will cover under section 92E?.  Kindly give the details.

This is what a found in google search

Section 92E of the Indian Income Tax Act requires any taxpayer who enters into an international transaction or a specified domestic transaction with an associated enterprise to obtain a report from a chartered accountant and furnish it electronically in Form 3CEB.