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Report to be furnished under sub-section (4) of section 92D of the Income-tax Act, 1961

Income Tax - 03CEAA - 1[FORM NO. 3CEAA [See rule 10DA] MASTER FILE PART - A 1. Name of the assessee - 2. Address of the assessee - 3. Permanent account number of the assessee - 4. Name of the international group of which the assessee is a constituent entity - 5. Address of the international group of which the assessee is a constituent entity - 6. Accounting Year for which the report is being submitted - 7. Number of constituent entities of the international group operating in India - 8. Name, pe .....

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structure of the entire international group- 3. Written description of the business of the international group during the accounting year in accordance with clause (c) of sub-rule (1) of rule 10DA containing the following, namely:- (i) the nature of the business or businesses; (ii) the important drivers of profits of such business or businesses; (iii) a description of the supply chain for the five largest products or services of the international group in terms of revenue and any other products .....

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and description of the major geographical markets for the products and services offered by the international group; (viii) the functions, assets and risks analysis of the constituent entities of the international group that contribute at least ten per cent. of the revenues or assets or profits of such group; and (ix) a description of the important business restructuring transactions, acquisitions and divestments. 4. Description of the overall strategy of the international group for the developme .....

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up entities that legally own such intangible property - Serial Number Intangible property /group of intangible property Name of the entity who legally owns the intangible property/group of intangible property Address of the entity 7. List and brief description of important agreements among members of the international group related to intangible property, including cost contribution arrangements, principal research service agreements and license agreements - 8. Description of the transfer pricin .....

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