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 reporting framework prescribes forms, filing timelines, revenue threshold, and electronic compliance procedures. Rule 10DB establishes the reporting framework for an international group under section 286 by prescribing the designated income-tax authority, the use of Forms No. 3CEAC, 3CEAD and 3CEAE, and the time limits for furnishing reports by parent entities, alternate reporting entities and constituent entities. It also sets the consolidated group revenue threshold at six thousand four hundred crore rupees, provides the foreign-currency conversion method, and authorises the systems wing to prescribe electronic filing procedures and information security policies.
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 reporting framework prescribes forms, filing timelines, revenue threshold, and electronic compliance procedures.
Rule 10DB establishes the reporting framework for an international group under section 286 by prescribing the designated income-tax authority, the use of Forms No. 3CEAC, 3CEAD and 3CEAE, and the time limits for furnishing reports by parent entities, alternate reporting entities and constituent entities. It also sets the consolidated group revenue threshold at six thousand four hundred crore rupees, provides the foreign-currency conversion method, and authorises the systems wing to prescribe electronic filing procedures and information security policies.
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