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)
International group disclosure requirements govern maintenance and filing of transfer pricing and group-level information in prescribed form. Constituent entities of an international group must maintain and furnish specified group-level and transfer pricing information where the prescribed revenue and transaction thresholds are met. The material includes details of the group's legal and ownership structure, business operations, intangible property, financing arrangements, and existing tax rulings. The information is to be furnished in Form No. 3CEAA by the due date for filing the return of income, with Part A required even if the threshold conditions are not satisfied, and a designated entity may file on behalf of multiple constituent entities if the prescribed notice is given in Form No. 3CEAB.
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.
International group disclosure requirements govern maintenance and filing of transfer pricing and group-level information in prescribed form.
Constituent entities of an international group must maintain and furnish specified group-level and transfer pricing information where the prescribed revenue and transaction thresholds are met. The material includes details of the group's legal and ownership structure, business operations, intangible property, financing arrangements, and existing tax rulings. The information is to be furnished in Form No. 3CEAA by the due date for filing the return of income, with Part A required even if the threshold conditions are not satisfied, and a designated entity may file on behalf of multiple constituent entities if the prescribed notice is given in Form No. 3CEAB.
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