https://www.taxtmi.com/notifications?id=120879 Amendment expands disclosure obligations in Form No. 3CEFA, adding employee cost as an eligible international transaction item; requiring currency of denomination and credit rating details for loan transactions; and inserting a new requirement that assessees disclose specified particulars where they have engaged in international transactions for low value-adding intra-group services, including associated enterprise details, jurisdiction tax status, transaction description, amount, mark-up and whether transfer pricing aligns with the prescribed pricing circumstances. en-us Tue, 18 Jul 2017 00:00:00 +0530 Thu, 20 Jul 2017 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=120879 Amendment expands disclosure obligations in Form No. 3CEFA, adding employee cost as an eligible international transaction item; requiring currency of denomination and credit rating details for loan transactions; and inserting a new requirement that assessees disclose specified particulars where they have engaged in international transactions for low value-adding intra-group services, including associated enterprise details, jurisdiction tax status, transaction description, amount, mark-up and whether transfer pricing aligns with the prescribed pricing circumstances. Notifications Income Tax Tue, 18 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=120879