Every person who has entered into an1 international transaction or specified domestic 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 prescribed.
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1. Subs. by Act 23 of 2012, s. 38, for international transaction (w.e.f. 1-3-2013).
Section 92A Meaning of associated enterprise
Section 92B Meaning of international transaction
Section 92BA Meaning of specified domestic transaction
Section 92C Computation of arms length price
Section 92CA Reference to Transfer Pricing Officer
Section 92CB Power of Board to make safe harbour rules
Section 92CC Advance pricing agreement
Section 92CD Effect to advance pricing agreement
Section 92CE Secondary adjustment in certain cases
Section 92F Definitions of certain terms relevant to computation of arm's length price, etc