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<h1>Amendment to Income-tax Rules: New Disclosure Requirements for Associated Enterprises and Parent Companies in Form No. 3CED.</h1> The Income-tax (16th Amendment) Rules, 2017, effective from their publication date, amend the Income-tax Rules, 1962. The amendments involve changes to Form No. 3CED in Appendix II under the 'General' sub-heading. Item 3 now requires details of Associated Enterprises involved in an Advance Pricing Agreement (APA), including their names, countries, and identification numbers. Item 4 requires similar details for the applicant's immediate and ultimate parent companies, including their names, addresses, countries of residence, and identification numbers. These changes are enacted by the Central Board of Direct Taxes under the Income-tax Act, 1961.