TMI BlogReport from an accountant to be furnished by persons entering into International Transaction or Specified Domestic Transaction - Section 92E And Rule 10EX X X X Extracts X X X X X X X X Extracts X X X X ..... who has entered into an international transaction or specified domestic transaction during a previous year shall obtain a report from an accountant (not necessary from statutory auditor) and furnish such report on or before the specified date in the prescribed form i.e. Form No. 3CEB duly signed and verified in the prescribed manner by such accountant and setting forth such particulars as may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l transaction. The third paragraph requires the expression of opinion whether the particulars given in the Annexure to this report are true and correct. Note:- As per Explanation 2 to section 139(1) w.e.f. A.Y. 2012-13, the due date in case of an assessee who is required to furnish report referred to section 92E shall be 30 th November of the relevant assessment year. - Manual ..... X X X X Extracts X X X X X X X X Extracts X X X X
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