https://www.taxtmi.com/acts?id=3430 If any person who has entered into an international transaction or specified domestic transaction fails to furnish any such information or document as required by sub section (3) of section 92D, the Assessing Officer or the Transfer Pricing Officer or the Commissioner (Appeals) may direct that such person shall pay, by way of penalty, a sum equal to two per cent of the value of the international transaction or specified domestic transaction for each such failure. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 07 Aug 2025 16:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3430 If any person who has entered into an international transaction or specified domestic transaction fails to furnish any such information or document as required by sub section (3) of section 92D, the Assessing Officer or the Transfer Pricing Officer or the Commissioner (Appeals) may direct that such person shall pay, by way of penalty, a sum equal to two per cent of the value of the international transaction or specified domestic transaction for each such failure. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3430