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Section 92D and Rule 10D - Maintenance, And Keeping Of Information And Document By Persons Entering Into International Transaction & Specified Domestic Transaction

Income Tax - Transfer Pricing - International + Domestic - 08 - Section 92D - Maintenance, and Keeping Of Information And Document By Persons Entering Into International Transaction & Specified Domestic Transaction Responsibility of the enterpris .....

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sion shall not be applicable where the aggregate value, as recorded in books of accounts of international transaction entered into by the assessee does not exceed ₹ 1 crore. Provided that the person, being a constituent entity of an internation .....

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riod for which the information and document shall be kept and maintained under that sub-section. The Board, vide Rule 10D(5) has prescribed that the information and documents shall be kept and maintained for a period of 8 years from the end of the re .....

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f information or documents relating to an international transaction: The Assessing Officer or the Commissioner (Appeals) may, in the course of any proceeding under this Act, require any person who has entered into an international transaction or spec .....

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