Report from an accountant to be furnished by persons entering into International Transaction or Specified Domestic Transaction - Section 92E And Rule 10E
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Report from an accountant for international transactions required, specifying contents, documentation maintenance and electronic filing obligations. Persons entering into international transactions or specified domestic transactions must obtain and electronically furnish a report from an accountant in ... Summary
Report from an accountant for international transactions required, specifying contents, documentation maintenance and electronic filing obligations.
Persons entering into international transactions or specified domestic transactions must obtain and electronically furnish a report from an accountant in the prescribed form (Form No. 3CEB) verified as prescribed. The accountant's examination is limited to accounts and records relating to the relevant transactions and the report comprises three operative paragraphs: declaration of examination, opinion on maintenance of required information and documents, and opinion on truthfulness of annexure particulars. Filing must meet the applicable statutory or extended due date.
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