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          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.

          <h1>Documentation obligations for international and specified domestic transactions require maintenance and prompt furnishing to tax authorities on request.</h1> 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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