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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Authorisation for cross-border transactions requires prescribed filing and enforceability steps, plus detailed recordkeeping for notified-jurisdiction counterparties.</h1> Assessees must submit a prescribed authorisation to the financial institution and to the Assessing Officer and take all necessary steps to ensure the authorisation is legally enforceable; additionally, for transactions with persons in notified jurisdictions, assessees must maintain records detailing ownership structure, multinational group profile and ownership linkages, business description, and any other relevant transaction documents, retaining them through the return-filing period and for eight years from the end of the relevant assessment year.

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