https://www.taxtmi.com/acts?id=11757 Accounts required under section 87 must be audited by an accountant where professional receipts or business turnover exceed specified thresholds; the auditor's report must be obtained by the due date in the prescribed form signed and verified. The audit requirement does not apply to incomes determined under paragraph 1 of the Fourteenth Schedule, and may be satisfied by an audit under any other law together with a prescribed accountant's report. Persons covered by sub-section (2) of section 87 must submit an accountant prepared, prescribed-form report of international transactions to the Transfer Pricing Officer by the specified due date. en-us Fri, 17 Sep 2010 10:11:22 +0530 Fri, 17 Sep 2010 13:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11757 Accounts required under section 87 must be audited by an accountant where professional receipts or business turnover exceed specified thresholds; the auditor's report must be obtained by the due date in the prescribed form signed and verified. The audit requirement does not apply to incomes determined under paragraph 1 of the Fourteenth Schedule, and may be satisfied by an audit under any other law together with a prescribed accountant's report. Persons covered by sub-section (2) of section 87 must submit an accountant prepared, prescribed-form report of international transactions to the Transfer Pricing Officer by the specified due date. Act-Rules Bills Fri, 17 Sep 2010 10:11:22 +0530 https://www.taxtmi.com/acts?id=11757