https://www.taxtmi.com/manuals?id=3613 Penalty under Section 271BA applies where a person who has entered into an international transaction or a specified domestic transaction fails to furnish the Chartered Accountant's report in Form 3CEB by the prescribed due date; the operative trigger is temporal non compliance with the filing requirement for the transfer pricing compliance report. en-us Thu, 14 Dec 2023 14:32:00 +0530 Thu, 14 Dec 2023 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3613 Penalty under Section 271BA applies where a person who has entered into an international transaction or a specified domestic transaction fails to furnish the Chartered Accountant's report in Form 3CEB by the prescribed due date; the operative trigger is temporal non compliance with the filing requirement for the transfer pricing compliance report. Manuals Income Tax Thu, 14 Dec 2023 14:32:00 +0530 https://www.taxtmi.com/manuals?id=3613