TaxTMI 
TaxTMI 
Report from an accountant to be furnished under section 172 relating to international transaction(s) and/or specified domestic transaction(s)
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....sp; [Multiple options can be selected] (refer Note 5) 6. List of persons with whom the assessee has entered into the deemed international transactions Sl. No. Identification of Person (Person ID) Name Address Country or territory of residence PAN/ TIN or other unique identifier 1. P-1 (refer Note 4) 7. International transactions (To be provided for each international transaction type including deemed international transaction type) Sl. No. Transaction ID Transaction Type (refer Note 6) AE ID. and/or Person ID Additional Information (Refer Column B of Note 7) [in respect of each AE or Person] Transaction amount as per the books of account Received Paid 1. T-1AE-1/P-1 Aggregate amount of transaction as per books of account (Auto populated) (Auto populated) Amount of adjustment: (Auto populated) (Auto populated) Arm's length price as computed in Part E: (Auto populated) (Auto populated) 2. T-2 AE-1/P-1 ....
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.... (b) If No in (i), the details of the transaction (the details of all the transactions which are either not aggregated or partly aggregated are to be filled in separately for each transaction) (Choose the transactions from the list of transaction IDs) Total Amount (refer Note 10) (ii) Most Appropriate Method u/s 165 (Select one option from Note 11) (iii) RPM CPM TNMM CUP PSM Other Method (a) (refer Note 12) Number of comparables < drop down> A: one B: more than one & less than six C: six or more Details of determination of arm's length price Details of determination of arm's length price Number of comparable uncontrolled transactions/enterprise used for determination of arm's length price A: one B: more than one & less than six C: six or more If case of "A": margin of comparables (%) If case of "A" Arm's length price If case of "B": margin of comparables (%) Arithmetic Mean If case of "B" Arithmetic Mean If case of "C": margin of compa....
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....lace: Date: Notes: 1. The name shall include full name of the person. 2. The address shall include flat/door/building, road/street/block/sector, area/locality, post office, town/city/district, state, country/region and pin code. 3. In this Form "amount paid' shall mean the aggregate amounts of the amount actually paid and the amount payable. Similarly, in this Form "amount received' shall mean the aggregate amounts of the amount actually received and the amount receivable. 4. If PAN is available, please furnish PAN. If PAN is not available, please furnish TIN. If TIN is not available, please furnish a unique identification number on the basis of which the AE is identified by the Government of the country or the specified territory, where the AE claims to be resident. 5. Nature of relationship with the AE as referred to in section 162(1) 1 162(1)(a)(i) 2 162(1)(a)(ii) 3 162(1)(a)(iii) 4 162(1)(b) 5 162(1)(c) 6 162(1)(d) 7 162(1)(e) 8 162(1)(f) 9 162(1)(g) 10 162(1)(h) 11 162(1)(i) 12 162(1)(j) 13 162(1)(k) 14 162(1)(1) 6. Types of International Transaction ....
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....ip (iv) open purchase orders (v) others (please specify) G contract related intangible assets- (i) favourable supplier (ii) contracts (iii) licence agreements (iv) franchise agreements (v) non-compete agreements (vi) others (please specify) H human capital related intangible assets (i) trained and organised work force (ii) employment agreements (iii) union contracts (iv) others (please specify) I location related intangible assets- (i) leasehold interest (ii) mineral exploitation rights (iii) easements (iv) air rights (v) water right (vi) others (please specify) J goodwill related intangible assets- (i) institutional goodwill (ii) professional practice goodwill (iii) personal goodwill of professional (iv) celebrity goodwill (v) general business going concern value (vi) others (please specify) K other intangible properties- (i) methods, (ii) programmes, (iii) systems, (iv) procedures, (v) campaigns, (vi) surveys, (vii) studies, (viii) forecasts, (ix) estimates, (x) customer lists, (xi) technical data (xii) patents (xiii) know-how (xiv) commercial secret (x....
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....al services (g) repairs (h) design (i) scientific research *** (A) Contract (i)Contract research and development services wholly or partly relating to the software development (ii) Contract research and development services wholly or partly relating to generic pharmaceutical drugs (iii) Other contractual research (please specify) (B) Others (please specify) (j) consultation (k) legal (l) accounting service (m) others (please specify) *** For the services as mentioned in column (f)(i) to(f)(iii), and in column (i)A(i) to (i)(A)(ii), the services are as defined in rule 86. 15 Provision of services from AE- (a) market research (b) market development (c) marketing management (d) administration (e) technical service (f) repairs (g) design (h) consultation (i) agency (j) scientific research (k) legal (l) accounting service (m) others (please specify) 16 A transaction of business restructuring or reorganisation, entered into by an enterprise with an associated enterprise, irrespective of the fact that it has any bearing on the profit, income, losses or assets o....
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.... Whether is there any impact on profits, income, loss or assets? Yes/ No. If yes, please specify. 8. Nature of relationship with the AE as referred to in section 162(2) 1 162(2)(a) 2 162(2)(b) 3 162(2)(c) 9. Types of Specified Domestic Transaction Sl.No. Transaction Type A B 1 Any transaction referred to in section 122 A Transfer of goods to any other business of the assessee B Transfer of services to any other business of the assessee C Acquisition of goods from any other business of the assessee D Acquisition of services from any other business of the assessee 2 Any transfer of goods or services referred to in section 140(9) A Transfer of goods to any other business of the assessee B Transfer of services to any other business of the assessee C Acquisition of goods from any other business of the assessee D Acquisition of services from any other business of the assessee 3 Any business transacted between the assessee and any other person as referred to in section 140(13) 4 Any transaction, referred to in any other section under Chapter VIII or section 144,....
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....de, if any. Amount (Rs.) F Description (vii) Amount of gross profit margin for the comparable uncontrolled transactions (after adjustment) (Rs.) G=B +/-F (viii) Rate of gross profit margin for the comparable uncontrolled transactions (%) (after adjustment) H (ix) Price at which property purchased or services obtained for the comparable uncontrolled transactions (after adjustment) (arm's length price) (Rs.) I= A-G-D (x) Price at which property purchased or services obtained as per the books of account (Rs.) J (xi) Is there any adjustment required in the price at which the international transaction or specified domestic transaction has actually been undertaken in accordance with the provisions of section 165 of the Act? Yes/No (a) If yes, amount of adjustment (Rs.)^@ (b) If no, No adjustment Particulars CPM (i) The direct and indirect costs of production incurred, in respect of property transferred or services provided, as per books of accounts (Rs.) A (ii) Amount of gross profit mar....
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....) (Rs.) G= A*F/100 (ix) Is there any adjustment required in the price at which the international transaction or specified domestic transaction has actually been undertaken in accordance with the provisions of section 165 of the Act? Yes/No (a) If yes, amount of adjustment (Rs.)^@ (b) If no, No adjustment ^6[Particulars] CUP (i) The price charged or paid for property transferred A or services provided, as per books of accounts (Rs.) A (ii) The price charged or paid for property transferred or services provided in comparable uncontrolled transaction(s) (before adjustment) (Rs.) B (iii) Details of adjustment made, if any Amount (Rs.) C Description (iv) The price charged or paid for property transferred or services provided in comparable uncontrolled transaction(s) (after adjustment) (arm's length price) (Rs.) D= B+/-C ( ) Is there any adjustment required in the price at Yes/No which the international transaction or specified domestic transaction has actually been undertaken in accord....
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....loped in-house by the AE (iii) Cost incurred by the AE towards travel and other expenses of the employees of the assessee in connection with work, training, or other business purpose of the assessee outside India (iv) Training expenses incurred by AEs for employees of the assessee, or management, consultancy, or other services provided by AE (v) All cost incurred by the AE on the employees seconded/transferred by the AE to the assessee (vi) All cost relating to outsourcing incurred by the assessee and/or AE (vii) Any other expense incurred by the AE but utilized in the business operations of the assessee (please specify) B. Details regarding revenue SI No. Nature of revenue Total amount of revenue The amount out of total revenue in Column A included in the computation of arm's length price The amount of total revenue in column A not ....