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<h1>Obligation to maintain and produce prescribed records for international and specified domestic transactions; ten-day production, thirty-day extension available</h1> Persons who enter into international transactions or specified domestic transactions must maintain prescribed information and documents; constituent entities of an international group must also maintain prescribed group-level documentation. The Board may specify how long records must be retained. Tax authorities conducting proceedings may require production of the records within ten days of notice, extendable on application by up to thirty additional days. Constituent entities must furnish the prescribed information and documents to the authority specified under the related provision, in the manner and by the dates prescribed.