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of <h1>Income Tax Bill 2025: Clause 171 requires documentation for international/domestic transactions; definitions in Section 511.</h1> Clause 171 of the Income Tax Bill, 2025, mandates that individuals involved in international or specified domestic transactions, or those part of an international group, must maintain prescribed information and documents. These documents must be furnished to the Assessing Officer or Commissioner (Appeals) within ten days of a notice, with a possible extension of up to thirty days. Additionally, those in an international group must submit the required information to the designated authority by a specified date. Definitions for 'constituent entity' and 'international group' are provided in section 511.
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