The Deputy Commissioner of Taxes may, by notice in writing. requite that a person who has entered into international transaction or transactions the aggregate value of which, as recorded in the books of accounts, exceeds Taka 3 (three) crore during an income year shall furnish within the period as may be specified in the notice and in the form and manner as may be prescribed, a report from a Chartered Accountant or a Cost and Management Accountant regarding all or of a part of information, documents and records furnished under section 237.