https://www.taxtmi.com/acts?id=30890 Constituent entities of an international group must maintain and furnish specified group-level and transfer pricing information where the prescribed revenue and transaction thresholds are met. The material includes details of the group's legal and ownership structure, business operations, intangible property, financing arrangements, and existing tax rulings. The information is to be furnished in Form No. 3CEAA by the due date for filing the return of income, with Part A required even if the threshold conditions are not satisfied, and a designated entity may file on behalf of multiple constituent entities if the prescribed notice is given in Form No. 3CEAB. en-us Mon, 06 Nov 2017 11:55:23 +0530 Mon, 18 May 2026 17:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30890 Constituent entities of an international group must maintain and furnish specified group-level and transfer pricing information where the prescribed revenue and transaction thresholds are met. The material includes details of the group's legal and ownership structure, business operations, intangible property, financing arrangements, and existing tax rulings. The information is to be furnished in Form No. 3CEAA by the due date for filing the return of income, with Part A required even if the threshold conditions are not satisfied, and a designated entity may file on behalf of multiple constituent entities if the prescribed notice is given in Form No. 3CEAB. Act-Rules Income Tax Mon, 06 Nov 2017 11:55:23 +0530 https://www.taxtmi.com/acts?id=30890