48 contains six parts covering assessee particulars, aggregate transaction amounts, international transactions and associated enterprises, specified domestic transactions, arm’s length price and adjustments, and transactions exceeding the specified amount. 48 is a report from an accountant to be furnished under section 172 of the Income-tax Act, 2025, relating to the international transactions and/or specified domestic transactions. 48 is to be filed by every person who has entered into an international transaction and/or specified domestic transaction during a tax year. Part-D contains the details of the specified domestic transactions, and associated enterprises with whom these transactions have been undertaken. Part-F contains information in the cases where the amount of international transaction and/or specified domestic transaction exceeds the specified amount.