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of <h1>Section 92D: Maintain Documents for International Transactions; Submit Within 30 Days of Notice, Extendable by 30 Days.</h1> Section 92D of the Income-tax Act, as amended by the Finance (No. 2) Act, 2019, effective April 1, 2020, mandates that individuals involved in international or specified domestic transactions must maintain prescribed information and documents. Entities within an international group must also maintain prescribed documentation. The Board may set the duration for maintaining these records. The Assessing Officer or Commissioner (Appeals) can require submission of such information within 30 days of notice, extendable by another 30 days upon request. Entities must furnish this information to the designated authority by a prescribed deadline.
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