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Section92E
The Income-tax Act, 1961

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

Repealed From 01 Apr 1962 Act 43 of 1961 As on 15 Oct 2026

Act 43 of 1961 Ministry Finance Enacted 13 Sep 1961 In force 01 Apr 1962 Cited by 15 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This provision is repealed. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026.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 92E of the Income-tax Act, 1961 deals with report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction. Every person who has entered into an 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 ac 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 Repealed by the Income-tax Act, 2025 with effect from 1 April 2026, but conduct before that date is still charged, tried and appealed under it.

Every person who has entered into an 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.

Definitions of certain terms relevant to computation of arm's length price, etc.

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

Now in the Income-tax Act

INCOME-TAX-ACT-2025 172 Report from an accountant to be furnished by persons entering into inter-national transaction or specified domestic transaction 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 The repealed enactment still governs what happened while it was in force.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.

Referred to by 15

  1. s. 92A Meaning of associated enterprise
  2. s. 92B Meaning of international transaction
  3. s. 92BA Meaning of specified domestic transaction
  4. s. 92CA Reference to Transfer Pricing Officer
  5. s. 92F Definitions of certain terms relevant to computation of arm's length price, etc
  6. s. 139 Return of income
  7. s. 271B Failure to get accounts audited
  8. s. 271BA Penalty for failure to furnish report under section 92E
  9. Income-tax Rules s. 10E Report from an accountant to be furnished under section 92E
  10. Income-tax Rules s. 10MA [Roll Back of the Agreement
  11. Income-tax Rules s. 10TD Safe Harbour
  12. Income-tax Rules s. 10THC Safe Harbour

and 3 more

Questions about Section 92E

What does Section 92E of the Income-tax Act deal with?

Section 92E of the Income-tax Act is headed "Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction". Every person who has entered into an 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 ac

How do I find court cases under Section 92E 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 92E, section 92E Income Tax Act, section 92E of the Income-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

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

15 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 172 (Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction), which replaced it; conduct before that date is still charged, tried and appealed under this section.

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

Section 92E of the Income-tax Act, cited as Income Tax Act 92E, 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.