Home > Income Tax Act 2025 > Section-171Last Updated: Feb 21st 2025
Section-171 provides for maintenance, keeping and furnishing of information and document by certain persons and documents by entities involved in international or specified domestic transactions. Learn to understand the section-171 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
shall keep and maintain such information and document in respect thereof and for such period and in such manner, as prescribed.
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.