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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.

frequently asked

Is Section 92E of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?

No — its subject matter continues in the Income-tax Act, 2025 as Section 172.

What does Section 92E of the Income-tax Act, 1961 deal with?

Section 92E — "Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction", under CHAPTER X - SPECIAL PROVISIONS RELATING TO AVOIDANCE OF TAX of the Income-tax Act, 1961.

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same chapter · chapter x - special provisions relating to avoidance of tax · income-tax act, 1961

  • Section 92CC — Advance pricing agreement
  • Section 92CD — Effect to advance pricing agreement
  • Section 92CE — Secondary adjustment in certain cases
  • Section 92D — Maintenance, keeping and furnishing of information and document by certain persons
  • Section 92F — Definitions of certain terms relevant to computation of arm’s length price, etc.
  • Section 93 — Avoidance of income-tax by transactions resulting in transfer of income to non-residents
  • Section 94 — Avoidance of tax by certain transactions in securities
  • Section 94A — Special measures in respect of transactions with persons located in notified jurisdictional area

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