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— official CBDT correspondence
Section 92E — Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction: where it sits in the Income-tax Act, 2025
As per the official CBDT correspondence, Section 92E (Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction) of the Income-tax Act, 1961 corresponds to Section 172 (Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction) of the Income-tax Act, 2025.
corresponding provisions · income-tax act, 2025
- Section 172 — Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction
read both texts · §92E (1961) vs §172 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
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frequently looked up · income-tax act, 1961
§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281