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  • Form No. 082 (FORM NO. C.A.-1)
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  • Form No. 121 (Form SC (C)-1)
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  • Form No. 065
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  • Form No. 126
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  • Form No. 131
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  • Form No. 139
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  • Form 1
  • Form No. 147
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  • Form – I
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  • Postal Bill of Export - I (PBE-I)
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  • FORM TR-6
  • -
  • Form-I
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  • ANF-05C
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  • ANF-02E
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  • ANF-02A(I)
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  • ANF-02N(a)
  • ANF-02O(a)
  • ANF-03B2
  • ANF-03E
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  • ANF-04R
  • ANF-02O(b)
  • ANF-02O(c)
  • ANF-04SL
  • ANF-010A
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  • ANF-010C
  • ANF-010D
  • ANF-010E
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  • ANF-01B
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  • ANF-4J
  • Form B1
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  • Annexure I
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  • Annexure III
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  • Application
  • FORM I
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  • FORM ODI (PART I)
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  • FLM 8 - ADs Cat II
  • Form
  • Remittances received under MTSS Statement Qtly
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  • Annex IX
  • Statement of Foward cover by FII clients
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  • Statement A-RDA
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  • FC- 04
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  • EXPORT DECLARATION FORM
  • FLA Return
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  • FC- 01
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  • FC- 06E
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  • Proforma ‘AA’
  • A1
  • Form LLP (II)
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  • NRO Account-Part VI (Annex I)
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  • FORM FC (Annex I)
  • Form ECB 2 - Part V (Annex II)
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  • EDF Form - Part IX (Annex I)
  • Softex form - Part IX (Annex II)
  • Form Annual Activity Certificate (Annex I)
  • BOs/LOs/ POs (Annex II)
  • Return Code – R133 - Part IX (Annex VI)
  • Return Code – R132 - Part IX (Annex VII)
  • Bank Guarantees/ invoked - Part V (Annex IV)
  • Form MTSS - Part I (Annex XV)
  • InVI Form
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  • Form
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  • NFRA-1
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  • FORM I
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  • CRL-1
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  • RSC - 1
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  • CAA. 01
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  • NCLT. 01
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  • NCLT. 04
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  • GNL- 01
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  • INC- 27A
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  • INC- 35
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  • RD -1
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  • INC- 23
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  • FORM RUN
  • INC- 01
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  • INC- 29
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  • INC- 11A
  • INC- 27
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  • INC- 11B
  • INC- 08
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  • MDC- 01
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  • IEPF- 1
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  • NCLAT- 1
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  • NCLT. 03C
  • Annexure-I (FORM NO. AOC- 4XBRL)
  • CRA- 1
  • CRA- 2
  • CRA- 3
  • CRA- 4
  • Form - I
  • Form - II
  • Form - III
  • Form-I
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  • PAS- 1
  • PAS- 2
  • PAS- 3
  • PAS- 4
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  • SH- 01
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  • CHG- 02
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  • MGT- 01
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  • DIR- 01
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  • DPT- 1
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  • STK-8
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  • Annexure-III
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  • MSME Form I
  • AOC-4-NBFC (Ind AS)
  • AOC-4 CFS NBFC (Ind AS)
  • STK-3A
  • CSR - 1
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  • INC-11C
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  • NDH-5
  • CAA.16
  • Form PAS-7
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  • FORM WIN 1
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  • FORM OF FINANCIAL STATEMENTS
  • Board Report
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  • CAA.10A
  • FORM A
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  • FORM C
  • FORM
  • FORM
  • Form- A
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  • FORM- 01
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  • Form- A
  • FORM A
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  • FORM C
  • FORM D
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  • FORM F
  • Form G
  • FORM A
  • FORM A
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  • FORM A
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  • FORM C
  • FORM D
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  • FORM F
  • FORM A
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  • FORM D
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  • FORM G
  • FORM A
  • FORM AA
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  • FORM A
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  • FORM A
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  • FORM A
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  • FORM C
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  • FORM G
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  • Form 1
  • FORM 2
  • FORM A
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  • FORM C
  • Form D
  • FORM A
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  • FORM D
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  • FORM F
  • FORM A
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  • FORM A
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  • FORM I
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  • FORM-G
  • FORM-I
  • Form 05A
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  • FORM D
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  • LIQ 1
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  • PGIRP 1
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  • PGIRP 3
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  • Form RUN LLP
  • FiLLiP
  • LLP Form No. 03
  • LLP Form No. 04
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  • LLP Form No. 08
  • LLP Form No. 09
  • LLP Form No. 11
  • LLP Form No. 12
  • LLP Form No. 15
  • LLP Form No.16
  • LLP Form No. 17
  • LLP Form No. 18
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  • LLP Form No. 22
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  • LLP Form No. 27
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  • LLP Form No. 31
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  • FORM- 4A
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  • Form No. 4D
  • LLP BEN-1
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  • LLP BEN-3
  • LLP BEN-4
  • Form No. 1
  • Form No. 2
  • Form No. 3
  • Form No. 4
  • Form No. 5
  • Form No. 6
  • Form No. 7
  • Form No. 8
  • Form No. 9
  • Form No. 10
  • Form No. 11
  • Form No. 12
  • Form No. 13
  • Form No. 14
  • Form No. 15
  • Form No. 16
  • Form No. 17
  • Form No. 18
  • Form No. 19
  • Form No. 20
  • Form No. 21
  • Form No. 22
  • Form No. 23
  • Form No. 24
  • Form No. 25
  • Form No. 26
  • Form No. 27
  • Form No. 28
  • Form No. 29
  • Form No. 30
  • Form No. 31
  • Form No. 32
  • Form No. 33
  • Form No. 34
  • Form No. 35
  • Form No. 36
  • Form No. 37
  • Form No. 38
  • Form No. 39
  • Form No. 40
  • Form No. 41
  • Form No. 42
  • Form No. 43
  • Form No. 44
  • Form No. 45
  • Form No. 46
  • Form No. 47
  • Form No. 48
  • Form No. 49
  • Form No. 50
  • Form No. 51
  • Form No. 52
  • Form No. 53
  • Form No. 54
  • Form No. 55
  • Form No. 55A
  • Form No. 55B
  • Form No. 55C
  • Form No. 55D
  • Form No. 56
  • Form No. 57
  • Form No. 58
  • Form No. 59
  • Form No. 60
  • Form No. 61
  • Form No. 61A
  • Form No. 62
  • Form No. 63
  • Form No. 64
  • Form No. 65
  • Form No. 66
  • Form No. 67
  • Form No. 68
  • Form No. 69
  • Form No. 70
  • Form No. 71
  • Form No. 72
  • Form No. 73
  • Form No. 74
  • Form No. 74A
  • Form No. 75
  • Form No. 75A
  • Form No. 76
  • Form No. 76A
  • Form No. 76B
  • Form No. 76C
  • Form No. 76D
  • Form No. 76E
  • Form No. 76F
  • Form No. 77
  • Form No. 78
  • Form No. 79
  • Form No. 80
  • Form No. 81
  • Form No. 81A
  • Form No. 82
  • Form No. 83
  • Form No. 84
  • Form No. 85
  • Form No. 86
  • Form No. 87
  • Form No. 87A
  • Form No. 87B
  • Form No. 87C
  • Form No. 87D
  • Form No. 87E
  • Form No. 87F
  • Form No. 87G
  • Form No. 87H
  • Form No. 87I
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  • Form No. 87K
  • Form No. 87L
  • Form No. 87M
  • Form No. 87N
  • Form No. 87O
  • Form No. 87P
  • Form No. 87Q
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  • Form No. 87T
  • Form No. 88
  • Form No. 89
  • Form No. 90
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  • FORM - A
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  • BA
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  • E
  • F
  • G
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  • I
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  • L
  • M
  • M-1
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  • N
  • O- 1
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  • Annexure I
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  • Declaration form for availing SSP exemption
  • ST-1
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  • DECLARATION FORM FOR ACES
  • Form - A-1
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  • FORM A- 3
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  • ST-3
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  • ST-5
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  • SC(ST)-1
  • Form 2
  • Application
  • ASTR - 1
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  • Proforma
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        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.

        <h1>Income attribution to assets located in India: certified accountant computation and disclosure required for share transfers.</h1> The document prescribes Form No. 3CT, an accountant's certificate under the Income-tax Act requiring examination of the transferor's records and a certified computation of income deemed to accrue in India on transfer of shares or interests in foreign entities. It mandates company/entity-wise disclosure of consideration, cost, transfer date, income on transfer, values of Indian and global assets from which value is derived, the method of valuation, supporting documents, assumptions, and reasons for any negative or qualified responses.

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