International Taxation Committee
The Institute of Chartered Accountants of India
Date: 21st August, 2026
Subject : Exposure Draft - 'Guidance Note on Report under section 92E of the Income-tax Act,1961' for Public Comments

In October 2022, the International Taxation Committee has issued Ninth Edition of the publication- "Guidance Note on Report under section 92E of the Income-tax Act,1961- 2022 Edition". With a view to keeping the Guidance Note updated and relevant, the Committee proposes to revise the publication for the benefit and guidance of members. Accordingly, the Exposure Draft - "Guidance Note on Report under section 92E of the Income-tax Act,1961- 2022 Edition", incorporating the proposed changes, has been issued for public comments. The Exposure Draft can be accessed at the link: https://resource.cdn.icai.org/93928cit-aps6161-exp-draft.pdf

Invitation to Comment

Comments are invited on any aspect of this Exposure Draft. Comments are most helpful if they-

  • indicate the specific paragraph or group of paragraphs of the Guidance Note to which they relate.

  • contain a coherent rationale, and

  • provide a clear suggestion for the change.

Also, comments may be in the form of supplementing any para in the Exposure Draft with relevant case law of the Supreme Court/relevant Circular/Notification.

How to Comment?

The comments on the above-mentioned Exposure Draft are to be sent at the following link latest by 05th September, 2026- https://forms.gle/Zo7Qgg2aFqCGemG66

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