https://www.taxtmi.com/acts?id=53391 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. en-us Fri, 20 Mar 2026 17:57:45 +0530 Mon, 06 Apr 2026 18:19:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53391 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. Act-Rules Income Tax Fri, 20 Mar 2026 17:57:45 +0530 https://www.taxtmi.com/acts?id=53391