Report from an accountant to be furnished by persons entering into international transaction.
Report from an accountant to be furnished by persons entering into international transaction 18[or specified domestic transaction].
92E. Every person who has entered into an international transaction 18[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 prescribed19.