Form 3CEB is filed when assesse enters into international transaction or pecified domestic transaction either with associated enterprises.
๐๐ฆ๐ข๐ฏ๐ช๐ฏ๐จ ๐ฐ๐ง ๐๐ฏ๐ต๐ฆ๐ณ๐ฏ๐ข๐ต๐ช๐ฐ๐ฏ๐ข๐ญ ๐ต๐ณ๐ข๐ฏ๐ด๐ข๐ค๐ต๐ช๐ฐ๐ฏ๐ด
Any transaction between 2 or more associated enterprises, either or both of whom are non-residents.
Examples:
โก๏ธ Purchase or sale of goods/services.
โก๏ธ Royalty, interest, or management fees.
โก๏ธ Transfer or use of intangible property.
โก๏ธ Loans or guarantees between related parties.
Meaning of ๐๐ฉ๐๐๐ข๐๐ข๐๐ ๐๐จ๐ฆ๐๐ฌ๐ญ๐ข๐ ๐๐ซ๐๐ง๐ฌ๐๐๐ญ๐ข๐จ๐ง (๐๐๐):
Includes certain transactions between related domestic entities if the aggregate value exceeds โน20 ๐๐ซ๐จ๐ซ๐ in a financial year (๐๐ฌ ๐ฉ๐๐ซ ๐๐๐๐ญ๐ข๐จ๐ง 92๐๐ ๐จ๐ ๐ญ๐ก๐ ๐๐ง๐๐จ๐ฆ๐ ๐๐๐ฑ ๐๐๐ญ).
๐๐ฎ๐ ๐๐๐ญ๐ ๐๐จ๐ซ ๐ ๐ข๐ฅ๐ข๐ง๐ ๐ ๐จ๐ซ๐ฆ 3๐๐๐
Form 3CEB must be electronically filed on or before 31st October of the relevant Assessment Year.
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