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Home > Income Tax Act 2025 > Section-172Last Updated: Feb 21st 2025

Section-172 : Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction

Section-172 provides for report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction. Learn to understand the section-172 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

New Income Tax Act 2025 Portal

1. Section-172 as per act

Every person who has entered into an international transaction or specified domestic transaction during a tax 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 manner as prescribed by such accountant and setting forth such particulars as prescribed.

2. Help and useful links for Section-172

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home
  3. Self Service (DIY) Income Tax Filing made Easy



How to get help from EZTax.in



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.