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)
Transfer pricing report filing in Form No. 3CEB applies to international and specified domestic transactions. Report from an accountant required under section 92E must be furnished in Form No. 3CEB and verified in the manner specified in that form by every person who has entered into an international transaction during a previous year. The same reporting requirement applies to a specified domestic transaction where applicable.
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.
Transfer pricing report filing in Form No. 3CEB applies to international and specified domestic transactions.
Report from an accountant required under section 92E must be furnished in Form No. 3CEB and verified in the manner specified in that form by every person who has entered into an international transaction during a previous year. The same reporting requirement applies to a specified domestic transaction where applicable.
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