Documentation obligations for international and specified domestic transactions require maintenance and prompt furnishing to tax authorities on request. Persons engaged in international or specified domestic transactions and constituent entities of international groups must keep and maintain prescribed information and documents for prescribed periods and in prescribed manner; tax authorities may require production of those documents within a stipulated period on notice, with a limited extension available on application, and constituent entities must furnish such information to the prescribed authority in the prescribed manner and by the prescribed date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Documentation obligations for international and specified domestic transactions require maintenance and prompt furnishing to tax authorities on request.
Persons engaged in international or specified domestic transactions and constituent entities of international groups must keep and maintain prescribed information and documents for prescribed periods and in prescribed manner; tax authorities may require production of those documents within a stipulated period on notice, with a limited extension available on application, and constituent entities must furnish such information to the prescribed authority in the prescribed manner and by the prescribed date.
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