https://www.taxtmi.com/forum/issue?id=4759 Applicability of a Section 92E auditor's report under Form 3CEB is triggered by the existence of international transactions between an Indian taxpayer and an associated enterprise. The requirement to obtain and file the auditor's certificate arises only when reportable international transactions have occurred; absence of such transactions means no Form 3CEB report is required, irrespective of a foreign associated enterprise's non resident status or lack of a permanent establishment in India. en-us Wed, 26 Sep 2012 12:17:15 +0530 Thu, 23 Jan 2025 15:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4759 Applicability of a Section 92E auditor's report under Form 3CEB is triggered by the existence of international transactions between an Indian taxpayer and an associated enterprise. The requirement to obtain and file the auditor's certificate arises only when reportable international transactions have occurred; absence of such transactions means no Form 3CEB report is required, irrespective of a foreign associated enterprise's non resident status or lack of a permanent establishment in India. Discussion-Forum Income Tax Wed, 26 Sep 2012 12:17:15 +0530 https://www.taxtmi.com/forum/issue?id=4759