Transfer pricing documentation: cooperative societies procuring milk must maintain detailed records and publicly declare pricing. Amendments include purchases of milk and milk products by co-operative societies as eligible specified domestic transactions and require such societies to maintain ownership and membership descriptions, transaction terms and values, actual workings for determining the transfer price, assumptions and negotiations, evidence of routinely declared public prices, and any other information relevant for transfer price determination. The rules define qualifying pricing based on milk quality parameters irrespective of procurement quantity or members' shareholding, and amend Form 3CEFB to require quantity, milk-equivalent, rate, uniformity of payment, and conformity disclosures with a transitional filing allowance.