TMI Blog2010 (3) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... Audit/Certification Services even as per the clarification dt. 7.10.1998 issued by the Ministry of Finance. The verification of the books of accounts precedes issue of a certificate and such verification will fall within the scope of ‘accounting & auditing’ function – demand sustained. - S/255/2007 - 324/2010 - Dated:- 17-3-2010 - Hon'ble Ms.JYOTI BALASUNDARAM, Vice-President Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E Rule 10E of the Income Tax Act, 1961/Rules. Section 92E provides that every person who has entered into an international transaction during a previous year shall obtain a report from an accountant and furnish such report on or before the specified date in the prescribed form duly signed and verified in the prescribed manner by such accountant and setting forth such particulars as may be prescr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur examination of the records of the assessee. 3. The particulars required to be furnished under section 92E are given in the Annexure to this Form. In my/our opinion and to the best of my/our information and according to the explanations given to me/us, the particulars given in the Annexure are true correct. Place: Date: Signed…... Name: Address…….. Membership No. Notes: 1. De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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