Maintenance of transfer pricing documentation required for international and specified domestic transactions, with mandated furnishing on notice. Persons entering into international transactions or specified domestic transactions, and constituent entities of international groups, must keep prescribed information and documents and retain them for periods the Board may prescribe. The Assessing Officer or Commissioner (Appeals) may require furnishing of the prescribed documentation within a short period from notice, subject to a limited extension on application. Constituent entities must also furnish prescribed group information to the authority prescribed under section 286 in the manner and by the date prescribed.