Section 238 - Filing of Statement Relating to International Transactions
Every such person having international transactions shall file a statement relating to international transactions in the form and manner prescribed by the rules with the return.
Note: This is unofficial English translation. In the event of a conflict between the information on this website and the original Government publications or notifications of laws, rules, regulations, and SROs, the Government publications or notifications shall prevail. Moreover, as per Section 345(2) of the Income Tax Act 2023, if there is a conflict between the English and Bengali text, the Bengali text shall prevail.