International transaction and specified domestic transaction reporting requires an accountant's report in Form No. 48 before return filing. Every person who enters into an international transaction or a specified domestic transaction during a tax year must furnish the accountant's report required under section 172 in Form No. 48, verified as specified in the form. The report must be filed at least one month before the due date for furnishing the return of income under section 263(1)(c). The rule prescribes the form, verification requirement, and filing timeline for the accountant's report.