eCourtsIndia
IndiaCode Laws
Section92D
The Income-tax Act, 1961

Maintenance, keeping and furnishing of information and document by certain persons

Repealed From 01 Apr 1962 Act 43 of 1961 As on 19 Oct 2026

Act 43 of 1961 Ministry Finance Enacted 13 Sep 1961 In force 01 Apr 1962 Cited by 17 provisions

This provision is repealed. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026. It is reproduced because conduct before that date is still charged, tried and appealed under it.

Section 92D of the Income-tax Act, 1961 deals with maintenance, keeping and furnishing of information and document by certain persons. Every person,— (i) who has entered into an international transaction or specified domestic transaction shall keep and maintain such information and document in respect thereof as may be prescribed; The Act came into force on 01 Apr 1962. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026, but conduct before that date is still charged, tried and appealed under it.

(1) Every person,—

(i) who has entered into an international transaction or specified domestic transaction shall keep and maintain such information and document in respect thereof as may be prescribed;

(ii) being a constituent entity of an international group, shall keep and maintain such information and document in respect of an international group as may be prescribed.

Explanation.—For the purposes of this clause,— (A) "constituent entity" shall have the meaning assigned to it in clause (d) of sub-section (9) of section 286; (B) "international group" shall have the meaning assigned to it in clause (g) of sub-section (9) of section 286.

(2) Without prejudice to the provisions contained in sub-section (1), the Board may prescribe the period for which the information and document shall be kept and maintained under the said sub-section.

(3) The Assessing Officer or the Commissioner (Appeals) may, in the course of any proceeding under this Act, require any person referred to in clause (i) of sub-section (1) to furnish any information or document referred therein, within a period of ten days from the date of receipt of a notice issued in this regard:

Provided that the Assessing Officer or the Commissioner (Appeals) may, on an application made by such person, extend the period of ten days by a further period not exceeding thirty days.

(4) The person referred to in clause (ii) of sub-section (1) shall furnish the information and document referred therein to the authority prescribed under sub- section (1) of section 286, in such manner, on or before such date, as may be prescribed.

Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction.

Section 92D, The Income-tax Act, 1961 (Act 43 of 1961).

Now in the Income-tax Act

INCOME-TAX-ACT-2025 171 Maintenance, keeping and furnishing of information and document by certain persons Official correspondence

Measured by comparing the text of the two provisions, not taken from an official correspondence table — there is no machine-readable one. See both texts side by side before relying on it.

Both regimes are live. The repealed enactment still governs what happened while it was in force. We never redirect one to the other.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 286 Furnishing of report in respect of international group

Referred to by 17

  1. Finance Act s. 48 Amendment of section 92D
  2. Finance Act s. 47 Amendment of section 92D
  3. s. 92A Meaning of associated enterprise
  4. s. 92B Meaning of international transaction
  5. s. 92BA Meaning of specified domestic transaction
  6. s. 92C Computation of arm's length price
  7. s. 92CA Reference to Transfer Pricing Officer
  8. s. 92F Definitions of certain terms relevant to computation of arm's length price, etc
  9. s. 270A Penalty for under-reporting and misreporting of income
  10. s. 271AA Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions
  11. s. 271FB Penalty for failure to furnish return of fringe benefits
  12. s. 271G Penalty for failure to furnish information or document under section 92D

and 5 more

Related judgements & precedents

These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.

  1. PCIT-10 v. Jacobs Engineering India Pvt. Ltd.

    High Court 26 Mar 2025 Persuasive (High Court) ITXA 1161/2018 — Final Order 26.03.2025 (Bombay HC — M.S. Sonak & Jitendra Shantilal Jain JJ.)

    Court's Decision & Legal Precedent

    DATE VERIFIED Final Order 26 Mar 2025: Revenue appeal on ALP determination remanded because ITAT lacked Sap Labs India (SC) guidance — High Court must examine whether Chapter X guidelines including ss.92–92CA/92D/92E/92F and Rules 10A–10E were followed; Softbrands absolute finality rejected. Impugned ITAT order set aside; assessee appeal restored for fresh TP consideration.

    On this section: Teaching isolate on mandatory Chapter X / s.92D documentation-and-guidelines compliance when ALP is scrutinised under 260A.

    Read the full order on eCourts India

The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.

Questions about Section 92D

What have the courts held on Section 92D of the Income-tax Act?

PCIT-10 v. Jacobs Engineering India Pvt. Ltd. (26 Mar 2025) is the leading judgment on this section among those set out below: Teaching isolate on mandatory Chapter X / s.92D documentation-and-guidelines compliance when ALP is scrutinised under 260A.

How do I find court cases under Section 92D of the Income-tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Income Tax Act 92D, section 92D Income Tax Act, section 92D of the Income-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with PCIT-10 v. Jacobs Engineering India Pvt. Ltd. (26 Mar 2025).

What should I read with Section 92D of the Income-tax Act, and has it changed?

Its own text turns on section 286 (Furnishing of report in respect of international group), so none of them can safely be read on its own. 17 other provisions in this corpus refer back to it. For anything done on or after 1 April 2026 the provision to read is Income-tax Act, 2025, section 171 (Maintenance, keeping and furnishing of information and document by certain persons), which replaced it; conduct before that date is still charged, tried and appealed under this section.

When did Section 92D of the Income-tax Act come into force?

Section 92D of the Income-tax Act, cited as Income Tax Act 92D, came into force on 01 Apr 1962, having been enacted on 13 Sep 1961. It is no longer in force.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by the Income Tax Department, as amended by the Finance Act, 2026. India Code holds no record of this Act in any form. This page is not a substitute for legal advice.