Form 3CEB is filed when assesse enters into international transaction or pecified domestic transaction either with associated enterprises.
ððŠð¢ð¯ðªð¯ðš ð°ð§ ðð¯ðµðŠð³ð¯ð¢ðµðªð°ð¯ð¢ð ðµð³ð¢ð¯ðŽð¢ð€ðµðªð°ð¯ðŽ
Any transaction between 2 or more associated enterprises, either or both of whom are non-residents.
Examples:
â¡ïž Purchase or sale of goods/services.
â¡ïž Royalty, interest, or management fees.
â¡ïž Transfer or use of intangible property.
â¡ïž Loans or guarantees between related parties.
Meaning of ðð©ððð¢ðð¢ðð ððšðŠðð¬ðð¢ð ðð«ðð§ð¬ðððð¢ðšð§ (ððð):
Includes certain transactions between related domestic entities if the aggregate value exceeds â¹20 ðð«ðšð«ð in a financial year (ðð¬ ð©ðð« ððððð¢ðšð§ 92ðð ðšð ðð¡ð ðð§ððšðŠð ððð± ððð).
ðð®ð ðððð ððšð« ð ð¢ð¥ð¢ð§ð ð ðšð«ðŠ 3ððð
Form 3CEB must be electronically filed on or before 31st October of the relevant Assessment Year.
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