Amendments in Rules 10A, rule 10AB, rule 10B, rule 10C, rule 10D, rule 10E and Substitution Of Form NO.3CEB

Amendments in Rules 10A, rule 10AB, rule 10B, rule 10C, rule 10D, rule 10E and Substitution Of Form NO.3CEB - Income-tax Rules, 1962 https://www.taxtmi.com/notifications?id=105696 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. en-us Mon, 10 Jun 2013 00:00:00 +0530 Tue, 08 Apr 2014 18:36:00 +0530 TaxTMI RSS Generator Amendments in Rules 10A, rule 10AB, rule 10B, rule 10C, rule 10D, rule 10E and Substitution Of Form NO.3CEB - Income-tax Rules, 1962 https://www.taxtmi.com/notifications?id=105696 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. Notifications Income Tax Mon, 10 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/notifications?id=105696