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

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..... 92CB of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:___ 1. (1) These rules may be called the Income-tax (21st Amendment) Rules, 2017. (2) They 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 App .....

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..... relating thereto shall be inserted, namely:___ Sl. No. Particulars in respect of eligible international transaction Remarks "10. Has the eligible assessee entered into any international transaction in respect of receipt of low value-adding intra-group services as referred to in item (x) of rule 10TC? If yes, provide the following details: (a) Name and address of the associated enterprises ( .....

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