তথ্য, দলিলাদি ও রেকর্ড সংরক্ষণ ও রক্ষণাবেক্ষণ

(1) Every person who has entered into an international transaction shall keep and maintain such information, documents and records as may be prescribed.

(2) Without prejudice to the provisions of subsection (1), the Board may prescribe the period for which the information, documents and records shall be kept and maintained.

(3) The Deputy Commissioner of Taxes may, by notice in writing, require any person to furnish any information, documents and records as prescribed under sub-section (l) within the period as may be specified in the notice.