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    <title>Substitution of section 92D.</title>
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    <description>The substituted section requires persons who enter into international transactions or specified domestic transactions, and constituent entities of international groups, to keep and maintain prescribed information and documents; the Board may prescribe retention periods; the Assessing Officer or Commissioner (Appeals) may require furnishing of such information or documents within thirty days (extendable on application); constituent entities must furnish group information to the authority prescribed under section 286 in the prescribed manner and by prescribed dates.</description>
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      <description>The substituted section requires persons who enter into international transactions or specified domestic transactions, and constituent entities of international groups, to keep and maintain prescribed information and documents; the Board may prescribe retention periods; the Assessing Officer or Commissioner (Appeals) may require furnishing of such information or documents within thirty days (extendable on application); constituent entities must furnish group information to the authority prescribed under section 286 in the prescribed manner and by prescribed dates.</description>
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