Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Annual compliance reporting under an Advance Pricing Agreement requires Form 3CEF filing and circulation to tax authorities. Annual compliance reporting is required under an Advance Pricing Agreement for each year covered by the agreement. The assessee must furnish the report in Form 3CEF to the Director General of Income-tax (International Taxation) in quadruplicate within the prescribed time limit. The report is then circulated to the competent authority in India, the jurisdictional Commissioner of Income-tax, and the jurisdictional Transfer Pricing Officer.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Annual compliance reporting under an Advance Pricing Agreement requires Form 3CEF filing and circulation to tax authorities.
Annual compliance reporting is required under an Advance Pricing Agreement for each year covered by the agreement. The assessee must furnish the report in Form 3CEF to the Director General of Income-tax (International Taxation) in quadruplicate within the prescribed time limit. The report is then circulated to the competent authority in India, the jurisdictional Commissioner of Income-tax, and the jurisdictional Transfer Pricing Officer.
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