Associated enterprise and parent company disclosure updated: revised Form 3CED requires detailed identification and taxpayer IDs. The Income tax Rules amend Appendix II, Form No. 3CED by substituting items 3 and 4 to require, for APAs, detailed identification of Associated Enterprises (name, country of residence, and taxpayer identification/functional equivalent/unique governmental identifier) and comprehensive particulars of Immediate and Ultimate Parent companies (name, address, country of residence, and taxpayer identification/functional equivalent/unique governmental identifier).
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Provisions expressly mentioned in the judgment/order text.
Associated enterprise and parent company disclosure updated: revised Form 3CED requires detailed identification and taxpayer IDs.
The Income tax Rules amend Appendix II, Form No. 3CED by substituting items 3 and 4 to require, for APAs, detailed identification of Associated Enterprises (name, country of residence, and taxpayer identification/functional equivalent/unique governmental identifier) and comprehensive particulars of Immediate and Ultimate Parent companies (name, address, country of residence, and taxpayer identification/functional equivalent/unique governmental identifier).
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