information or documents referred to in sub-section (3) of section 92D and after considering such evidence as the Transfer Pricing Officer may require ... functions of an Assessing Officer specified in sections 92C and 92D in respect of any person or class of persons
Section 92D in The Income Tax Act, 1961
92D. Maintenance and keeping of information and document by persons entering into an international transaction.
(1) Every
where the assessee had maintained information and documents as prescribed under section 92D, declared the international transaction under Chapter X, and, disclosed all the material
domestic transaction.
- For the purposes of this section and sections 92, 92C, 92D and 92E, "specified domestic transaction" in case of an assessee means
domestic transaction. - For the purposes of this Section and sections 92, 92C, 92D and 92E, "specified domestic transaction" in case of an assessee means
except the second proviso to sub-section (2)], 92CA, 92CB, 92D, 92E and 92F shall apply accordingly. (3) Notwithstanding anything to the contrary contained
Finance Act, 2012
38. Amendment of Chapter X.
- In sections 92C, 92D and section 92E of Chapter X of the Income
Section 92D in Motor Vehicles Act, 1939
92D. Applicability of Chapter to certain claims under Act 8 of 1923 .
- The provisions of this Chapter shall
Information and documents to be kept and maintained under section 92D.
(1) Every person who has entered into an international transaction or a specified domestic
above. (5) The provisions of sections 92D and 92E in respect of an international transaction shall apply irrespective of the fact that the assessee exercises
