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of <h1>Entities Must Submit Accountant Report for International or Specified Domestic Transactions Under Section 92E, Using Form 3CEB.</h1> Every individual or entity involved in an international or specified domestic transaction during a previous year must furnish a report from an accountant under section 92E of the Income Tax Rules, 1962. This report should be submitted in Form No. 3CEB and verified as specified within the form. The requirement to include specified domestic transactions was introduced through a notification effective from April 1, 2013.
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