Application for Opting for Safe Harbour
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....e assessment year? yes / no (i) if yes,following details be provided,- (1) previous year ended assessment year (3) date of furnishing of return of income for the assessment year (ii) if no, following details be provided,- (1) assessment years for which the option is exercised; date of furnishing of return of income in respect of the first of the assessment years mentioned in (1) 2. Eligible International Transaction: Sl. No Particulars in respect of eligible international transaction Remarks 1. Has the eligible assessee entered into any international transaction in respect of the provision of software development services referred in item(i) of Rule 10TC ? If Yes, provide the following details*: (a) Name and address of ....
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....ses outsourcing services referred to in item (iii) of rule 10TC?If Yes, provide the following details*: (a) Name and address oftheassociated enterprises with whom the eligible international transaction has been entered into (b) Name of the country or territory in which AE (s) is located. (c) Whether country or territory is a no tax or low tax country or territory as defined in rule 10TA. (d) Descriptionof theeligible international transaction 2[(e) Employee cost in relation to operating expense declared ] 2[(f) ]Amount received for the services provided 2[(g)] Operatingprofit margin inrelation to operating expense declared. 2[(h)] Whether transfer price is in accordance with the circumstances specified under rule 10TD Yes/No Yes/....
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....e credit rated, if yes, the credit rating and the name of rating agency (g) Whether transfer price is in accordance with the circumstance specified under rule 10TD Yes/No Yes/No 6. Has the eligible assessee entered into any international transaction in respect of the provision of contract research and development services wholly or partly relating to software development services as referred to in item (vi) of rule 10TC?If Yes, provide the following details*: (a) Name and address of the associated enterprises (AE) with whom the eligible international transaction has been entered into. (b) Name of the country or territory in which AE (s) is located. (c) Whether country or territory is a no tax or low tax country or territory as defin....
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....tion has been entered into. (b) Name of the country or territory in which AE (s) is located. (c) Whether country or territory is a no tax or low tax country or territory as defined in rule 10TA. (d) Description of the eligible international transaction. (e) Amount received or receivable in relation to such transaction. (f) Operating profit margin in relation to operating expense declared. (g) Whether transfer price is in accordance with the circumstance specified under rule 10TD. Yes/No Yes/No 9. Has the eligible assessee entered into any international transaction in respect of manufacturing and export of non-core auto components as prescribed in item (ix) of rule 10TC?If Yes, provide the following details*: (a) Name and address ....