— Nexus

try nexus →

— official CBDT correspondence

Section 172 — Report from an accountant to be furnished by persons entering into international transaction or specified domestic transaction: its source in the Income-tax Act, 1961

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 corresponds to 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 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

  • Section 92E — 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)

loading…

loading…

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 172 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 92E of the Income-tax Act, 1961.

What does Section 172 of the Income-tax Act, 2025 deal with?

Section 172 — "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, 2025.

— built by nexus

Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.

start researching →

same chapter · chapter x - special provisions relating to avoidance of tax · income-tax act, 2025

  • Section 168 — Advance pricing agreement
  • Section 169 — Effect to advance pricing agreement
  • Section 170 — Secondary adjustment in certain cases
  • Section 171 — Maintenance, keeping and furnishing of information and document by certain persons
  • Section 173 — Definitions of certain terms relevant to determination of arm’s length price, etc.
  • Section 174 — Avoidance of income-tax by transactions resulting in transfer of income to non-residents
  • Section 175 — Avoidance of tax by certain transactions in securities
  • Section 176 — Special measures in respect of transactions with persons located in notified jurisdictional area

frequently looked up · income-tax act, 2025

§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536