Section 92D under the
Income-tax Act, 2025
Maintenance of transfer pricing documentation
Topic
Maintenance of transfer pricing documentation — International provisions under the Income-tax Act, 2025 (Act 30 of 2025).
What carried over
The substance of this provision was not changed by the re-write. What moved is the citation.
Penalty for failure to furnish information/documents under s.171 is s.457 (old 271G). Master file/CbCR reporting (old 286) is s.511, with its penalty at s.459 (old 271GB).
Source
ICAI concordance row '171 | Maintenance, keeping and furnishing of information and document by certain persons. | 92D'.
CBDT publishes its own correspondence utility on incometaxindia.gov.in and that is the authority. Spot-check anything high-stakes there before you rely on it.
This is a navigational aid for the 1961 → 2025 transition, not tax advice. It helps you find the right place in the new Act when you already know the old section. Confirm every citation against the bare Act and against CBDT's own correspondence utility before relying on it in a return, certificate, notice reply or opinion. The source text used here is the Act as passed, so any rate or threshold amended by the Finance Act, 2026 is not reflected; section numbers are unaffected.