Authorisation and record-keeping under section 94A require Form 10FC filing and detailed documentation for notified jurisdiction transactions. Furnishing of authorisation under section 94A requires the assessee to submit Form No. 10FC, give the first copy to the financial institution, and file the second copy with evidence before the Assessing Officer. The assessee must also take all necessary steps to ensure the authorisation is legally enforceable. For transactions with a person in a notified jurisdictional area, additional records concerning ownership structure, multinational group details, business profile, and other relevant information must be maintained for the prescribed period and kept for eight years from the end of the relevant assessment year.