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        Income Tax

        Section 172 - Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction.

        Income-tax Act, 2025
        Chapter X
        SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX

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        Accountant report requirement: persons in international or specified domestic transactions must furnish prescribed report by due date. Persons who enter into an international transaction or a specified domestic transaction during a tax year must obtain and furnish a report from an accountant on or before the prescribed date, in the prescribed form, duly signed and verified by the accountant, and setting forth the prescribed particulars as required under the special provisions relating to avoidance of tax.
                    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.

                          Accountant report requirement: persons in international or specified domestic transactions must furnish prescribed report by due date.

                          Persons who enter into an international transaction or a specified domestic transaction during a tax year must obtain and furnish a report from an accountant on or before the prescribed date, in the prescribed form, duly signed and verified by the accountant, and setting forth the prescribed particulars as required under the special provisions relating to avoidance of tax.


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