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of <h1>Annual requirement: obtain and file accountant's prescribed report for international or specified domestic transactions by due date</h1> A person who enters into an international transaction or a specified domestic transaction during a previous year must obtain from an accountant a report detailing prescribed particulars and must furnish that report, duly signed and verified by the accountant, in the prescribed form on or before the specified date. The requirement applies annually and the form, manner of verification and the particulars to be included are set by the applicable rules.
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