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of <h1>Amendment to Section 92D: Entities must maintain and furnish prescribed info, even without transactions. Effective April 1, 2020.</h1> The Finance Bill 2019 proposes amendments to Section 92D, which governs the maintenance and furnishing of information and documents by entities involved in international or specified domestic transactions. It mandates that constituent entities of an international group maintain prescribed information, even if no international transaction occurs. Rule 10DA outlines the required information based on group revenue and transactions. The amendment, effective April 1, 2020, requires these entities to furnish information to the prescribed authority, applicable from the assessment year 2020-21 onwards.
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