TMI BlogReport from an accountant to be furnished under section 92E relating to International Transaction(s) and Specified Domestic transaction(s)X X X X Extracts X X X X X X X X Extracts X X X X ..... he particulars given in the Annexure are true and correct. Place : .................. Date : ................... **Signed .......................................................... Name : ............................................................. Address : ........................................................ ........................................................................... Membership No. : ....................................... Notes : 1. *Delete whichever is not applicable. 2. **This report has to be signed by- (i) a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or (ii) any person who, in relation to any State, is, by virtue of the provisions in sub-section (2) of section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an auditor of companies registered in that State. ANNEXURE TO FORM NO. 3CEB Particulars relating to international transactions and specified domestic transactions required to be furnished under section 92E of the Income-tax Act, 1961 PART A 1. Name of the assessee 2. Address 3. 3 [ Permanent Account Number or Aadhaar Number ] 4. Nature of business or activities of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecified in Explanation (i)(a) below section 92B(2)? If yes , provide the following details in respect of each associated enterprise and each transaction or class of transaction: (a) Name and address of the associate enterprise with whom the international transaction has been entered into. (b) Description of the property and nature of transaction. (c) Number of units of each category of tangible property involved in the transaction. (d) Amount paid/received or payable/receivable in each transaction of purchase/sale/transfer/use, or lease rent paid/received or payable/receivable in respect of each lease provided/entered into - (i) as per books of account; (ii) as computed by the assessee having regard to the arm s length price. (e) Method used for determining the arm s length price [See section 92C(1)] Yes/No 12. Particulars in respect of transactions in intangible property : Has the assessee entered into any international transaction(s) in respect of purchase, sale, transfer, lease or use of intangible property including transactions specified in Explanation (i)(b) below section 92B(2)? If yes , provide the following details in respect of each associated enterprise and each category ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tee: Has the assessee entered into any international transaction(s) in the nature of guarantee? If yes , provide the following details: (a) Name and address of the associated enterprise with whom the international transaction has been entered into. (b) Nature of guarantee agreement (c) Currency in which the guarantee transaction was undertaken (d) Compensation/fees charged/paid in respect of the transaction (e) Method used for determining the arm s length price [See section 92C(1)] Yes/No 16. Particulars in respect of international transactions of purchase or sale of marketable securities, issue and buyback of equity shares, optionally convertible/partially convertible/compulsorily convertible debentures/ preference shares: Has the assessee entered into any international transaction(s) in respect of purchase or sale of marketable securities or issue of equity shares including transactions specified in Explanation (i)(c) below section 92B(2)? If yes , provide the following details: (a) Name and address of the associated enterprise with whom the international transaction has been entered into. (b) Nature of transaction (c) Currency in which the transaction was undertaken (d) Consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dress of the associated enterprise with whom the international transaction has been entered into. (b) Description of the transaction. (c) Amount paid/received or payable/receivable in the transaction- (i) as per books of account; (ii) as computed by the assessee having regard to the arm s length price. (d) Method used for determining the arm s length price [See section 92C(1)]. Yes/No 20. Particulars of deemed international transactions : Has the assessee entered into any transaction with a person other than an AE in pursuance of a prior agreement in relation to the relevant transaction between such other person and the associated enterprise? If yes , provide the following details in respect of each of such agreement : (a) Name and address of the person other than the associated enterprise with whom the deemed international transaction has been entered into. (b) Description of the transaction. (c) Amount paid/received or payable/receivable in the transaction- (i) as per books of account; (ii) as computed by the assessee having regard to the arm s length price. (d) Method used for determining the arm s length price [See section 92C(1)]. Yes/No PART C (Specified domestic transaction) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Description of the transaction including quantitative details, if any. (c) Total amount received/receivable or paid/payable in the transaction- (i) as per books of account; (ii) as computed by the assessee having regard to the arm s length price. (d) Method used for determining the arm s length price [See section 92C(1)]. Yes/No 6 [ 24. Particulars in respect of specified domestic transaction in the nature of any business transacted between the persons referred to in sub-section (6) of section 115BAB: Has the assessee entered into any specified domestic transaction(s) with any persons referred to in sub-section (6) of section 115BAB which has resulted in more than ordinary profits expected to arise in such business? If yes , provide the following details: (a) Name of the person with whom the specified domestic transaction has been entered into (b) Description of the transaction including quantitative details, if any. (c) Total amount received/receivable or paid/payable in the transaction- (i) as per books of account; (ii) as computed by the assessee having regard to the arm's length price. (d) Method used for determining the arm's length price [See section 92C(1)]. Yes/No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 95/2019 dated 06-11-2019 w.e.f. 01-09-2019 before it was read as Permanent account number 4. Omitted vide NOTIFICATION NO. 82/2020 dated 01-10-2020 before it was read as 22. Particulars in respect of transactions in the nature of any expenditure: Has the assessee entered into any specified domestic transaction (s) being any expenditure in respect of which payment has been made or is to be made to any person referred to in section 40A(2)(b) ? If yes , provide the following details in respect of each of such person and each transaction or class of transaction: (a) Name of person with whom the specified domestic transaction has been entered into. (b) Description of transaction along with quantitative details, if any (c) Total amount paid or payable in the transaction- (i) as per books of account; (ii) as computed by the assessee having regard to the arm s length price. (d) Method used for determining the arm s length price [ See section 92C(1) ] Yes/No 5. Re-numbered vide NOTIFICATION NO. 82/2020 dated 01-10-2020 before it was read as 23 , 24 6. Inserted vide NOTIFICATION NO. 82/2020 dated 01-10-2020 7. Re-numbered vide NOTIFICATION NO. 27/2024 dated 05-03-2024 before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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