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Income-tax (21st Amendment) Rules, 2017 - Amendment to Form No. 3CEFA - 62/2017 - Income Tax

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..... ey shall come into force and shall be deemed to have come into force from the 1st day of April, 2017. 2. In the Income-tax Rules, 1962, in Appendix II, in Form No. 3CEFA, in paragraph 2, under the heading “Eligible International Transaction”___ (I) in Sl. No. 3, ___ (i) after item (d), following item shall be inserted, namely:___ “(e) Employee cost in relation to operating expense declared ”; (ii) the existing items (e), (f) and (g) shall be renumbered as (f), (g) and (h) .....

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Income-tax (21st Amendment) Rules, 2017 - Amendment to Form No. 3CEFA - 62/2017 - Income Tax

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..... ated. (c) Whether country or territory is a no tax or low tax country or territory as defined in rule 10TA. (d) Description of the eligible international transaction. (e) Amount paid or payable in relation to such transaction. (f) Mark-up charged in per cent. (g) Whether transfer price is in accordance with the circumstances specified under rule 10TD. ”; Yes No [F. No. 370142/ 20/2017-TPL] RAJESH KUMAR KEDIA, Director (Tax Policy and Legislation) Note: The principal rules were published in .....

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Income-tax (21st Amendment) Rules, 2017 - Amendment to Form No. 3CEFA - 62/2017 - Income Tax

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