Maintenance, Keeping & Furnishing of Information and Document by persons entering into International Transaction & Specified Domestic Transaction - Section 92D and Rule 10D

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..... ion 92D and Rule 10D Responsibility of the enterprise to maintain record [ Section 92D(1) ] Every person who has entered into an international transaction or specified domestic transaction shall keep and maintain such information and document in respect thereof, as may be prescribed. However, as per Rule 10D this provision shall not be applicable where the aggregate value, as .....

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..... transaction entered into by the person. Furnishing of information or documents relating to an international transaction [ Section 92D(3) ] 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 specified domestic transaction to furnish any information or d .....

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