Amendments in Rules 10A, rule 10AB, rule 10B, rule 10C, rule 10D, rule 10E and Substitution Of Form NO.3CEB - Income-tax Rules, 1962 - 41/2013 - Income Tax Act, 1961
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Transfer pricing: specified domestic transactions now captured and subject to documentation and reporting obligations. The amendments extend transfer pricing rules to include specified domestic transactions alongside international transactions, amend Rule 10A to define 'associated enterprise' and 'enterprise' for specified domestic transaction purposes, revise rules 10AB, 10B, 10C, 10D and 10E to treat specified domestic transactions equivalently with international transactions for documentation, comparability and pricing obligations, and substitute Form No. 3CEB to require an accountant's report and an annexure detailing particulars and arm's length computations for both international and specified domestic transactions.
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Provisions expressly mentioned in the judgment/order text.
Transfer pricing: specified domestic transactions now captured and subject to documentation and reporting obligations.
The amendments extend transfer pricing rules to include specified domestic transactions alongside international transactions, amend Rule 10A to define "associated enterprise" and "enterprise" for specified domestic transaction purposes, revise rules 10AB, 10B, 10C, 10D and 10E to treat specified domestic transactions equivalently with international transactions for documentation, comparability and pricing obligations, and substitute Form No. 3CEB to require an accountant's report and an annexure detailing particulars and arm's length computations for both international and specified domestic transactions.
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