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Rule 10DB - Furnishing of Report in respect of an International Group - Income-tax Rules, 1962

Extract

..... s the case may be, resident in India, shall, for every reporting accounting year, furnish the report referred to in sub-section (2) of section 286 4[****] in Form No. 3CEAD. 2[(4) The period for furnishing of the report under sub-section (4) of section 286 by the constituent entity referred to in that sub-section shall be twelve months from the end of the reporting accounting year: Provided that in case the parent entity of the constituent entity is resident of a country or territory, where, the .....

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Rule 10DB - Furnishing of Report in respect of an International Group - Income-tax Rules, 1962

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..... r. (8) The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be, shall specify the procedure for electronic filing of Form No. 3CEAC, Form No. 3CEAD and Form No. 3CEAE and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to the information furnished under this rule. Explanation.- For the purposes of this rule,- (A) "telegraphic transfer buying rate" sha .....

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Rule 10DB - Furnishing of Report in respect of an International Group - Income-tax Rules, 1962

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..... sident in India, shall, if its parent entity is not resident in India, intimate the Director General of Income-tax (Risk Assessment) in Form No. 3CEAC, the following, namely:- (a) whether it is the alternate reporting entity of the international group; or (b) the details of the parent entity or the alternate reporting entity, as the case may be, of the international group and the country or territory of which the said entities are residents. (2) Every intimation under sub-rule (1) shall be made .....

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Rule 10DB - Furnishing of Report in respect of an International Group - Income-tax Rules, 1962

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