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Report from an accountant to be furnished under section 92E relating to international transactions and specified domestic transactions
Introduction
Transfer pricing regulations as specified in Section 92A to Section 92E of Income Tax Act specifies companies engaged in international transactions or specified domestic transactions with their associated entities, should submit Form 3CEB along with the tax audit report from an accountant.
Form 3CEB is required to be furnished for any kind of international transaction irrespective of the value and domestic transactions with associated entities if the value exceeds Rs. 20 crore in a financial year.
Prerequisites for filing of Form 3CEB:
Due Date for filing Form 3CEB: 31st October of the assessment year
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