March 15, 2018

Rule – 10-I, Application for advance pricing agreement

10-I . (1) Any person, 1[referred to in rule 10G] may, if desires to enter into an agreement furnish an application in Form No. 3CED along with the requisite fee. […]
March 15, 2018

Rule – 10H, Pre-filing consultation

10H . (1) 1[Any] person proposing to enter into an agreement under these rules 2[may], by an application in writing, make a request for a pre-filing consultation. (2) The request […]
March 15, 2018

Rule – 10G, Persons eligible to apply

10G. Any person who— (i) has undertaken an international transaction; or (ii) is contemplating to undertake an international transaction, shall be eligible to enter into an agreement under these rules. Reference: […]
March 15, 2018

Rule – 10F, Meaning of expressions used in matters in respect of advance pricing agreement

10F. For the purposes of this rule and rules 10G to 10T,— (a) “agreement” means an advance pricing agreement entered into between the Board and the applicant, with the approval […]
March 15, 2018

Rule – 10E, Report from an accountant to be furnished under section 92E

10E. The report from an accountant required to be furnished under section 92E by every person who has entered into an international transaction 56f[or a specified domestic transaction] during a previous year shall […]
March 15, 2018

Rule – 10DB, Furnishing of Report in respect of an International Group

10DB. (1) For the purposes of sub-section (1) of section 286, every constituent entity resident in India, shall, if its parent entity is not resident in India, intimate the Director […]
March 15, 2018

Rule – 10DA, Information and documents to be kept and maintained under proviso to sub-section (1) of section 92D and to be furnished in terms of sub-section (4) of section 92D

10DA. (1) Every person, being a constituent entity of an international group shall,— (i) if the consolidated group revenue of the international group, of which such person is a constituent […]
March 15, 2018

Rule – 10D, Information and documents to be kept and maintained under section 92D

10D . (1) Every person who has entered into an international transaction 56b[or a specified domestic transaction] shall keep and maintain the following information and documents, namely:— (a) a description […]
March 15, 2018

Rule – 10CB, Computation of interest income pursuant to secondary adjustments

10CB. (1) For the purposes of sub-section (2) of section 92CE of the Act, the time limit for repatriation of excess money shall be on or before ninety days,— (i) […]
super-app

Try HostBooks
SuperApp Today

Create a free account to get access and start
creating something amazing right now!

gsp-stamp gsp-stamp safe-to-host