For an assessee required to file transfer pricing report under Section 92 E, the due date is _________ of relevant assessment year.

Solution

For an assessee required to file a transfer pricing report under Section 92E of the Income Tax Act in India, the due date is 30th November of the relevant assessment year. Section 92E deals with the requirement of maintaining and furnishing transfer pricing documentation by certain taxpayers who have undertaken international transactions or specified domestic transactions with associated enterprises. The transfer pricing report, along with the necessary documentation, needs to be filed by the 30th of November following the relevant assessment year.