Annexure PART A

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  Permanent account number*                 


4  Nature of business or activities of the assessee*



S.No Sector Sub Sector Code
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5  Status*                                                                                                                                              


6  Previous year ended:*                                                                                                                     


7  Assessment year*                                                                                                                            


8  Aggregate value of international transactions as per books of accounts*                                    


9  Aggregate value of specified domestic transactions as per books of accounts*                           

Annexure PART B(International Transactions)

10.   List of associated enterprises with whom the assessee has entered into international transactions, with the following details :

S.No Name of the associated enterprise Nature of the relationship with the associated enterprise as referred to in Section 92A(2) Brief description of the business carried on by the associated enterprise
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11.   Particulars in respect of transactions in tangible Property.


          A. Has the assessee entered into any international transaction(s) in respect of purchase/sale of raw material, consumables or any other
         supplies for assembling or processing/manufacturing of goods or articles from/to associated enterprises?                   


          If 'yes', provide the following details in respect of each associated enterprise and each transaction or class of transaction :


S.No Name and address of the associated enterprise with whom the international tran-saction has been entered into. Description of transaction and quantity purchased/sold Total amount paid/received or payable/receivable in the transaction Method used for determining the arm's length price.(Section 92C(1))
Name Address Type Description Quantity Type as per books of account as computed by the assessee having regard to the arm's length price.
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         B. Has the assessee entered into any international transaction(s) in respect of purchase/sale of traded/finished goods?


             If 'Yes' provide the following details in respect of each associated enterprise and each transaction or class of transaction :

S.No Name and address of the associated enterprise with whom the international transaction has been entered into. Description of transaction and quantity purchased/sold Total amount paid/received or payable/receivable in the transaction Method used for determining the arm's length price.(Section 92C(1))
Name Address Type Description Quantity Type as per books of account as computed by the assessee having regard to the arm's length price.
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         C. Has the assessee entered into any international transaction(s) in respect of purchase, sale, transfer, lease or use of any other tangible
         property including transactions specified 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 :

S.No Name and address of the associate enterprise with whom the international transaction has been entered into. Description of property and nature of transaction Number of units of each category of tangible property involved in the transaction. Amount paid/received or payable/receivable in each transaction of purchase/sale/transfer /use, or lease rentpaid/received or payable/receivable in respect of eachlease provided/entered into Method used for determining the arm's length price.(Section 92C(1))
Name Address Description of property Nature of transaction Type as per books of account. as computed by the assessee having regard to the arm's length price.
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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 section92B(2)?


        If 'yes' provide the following details in respect of each associated enterprise and each category of intangible property :

S.No Name and address of the associated enterprise with whom the international transaction has been entered into. Description of intangible property and nature of transaction. Amount paid/received or payable/receivable for purchase/sale/transfer/lease/ use of each category of intangible property Method used for determining the arm's length price.(Section 92C(1))
Name Address Description of property Nature of transaction Type as per books of account. as computed by the assessee having regard to the arm's length price.
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13.    Particulars in respect of providing of services :


          Has the assessee entered into any international transaction(s) in respect of Services including transactions as specified in Explanation (i)(d)
          below section 92B(2)?


          If ‘yes’ provide the following details in respect of each associated enterprise and each category of service :

S.No Name and address of the associated enterprise with whom the international transaction has been entered into. Description of services provided/availed to /from the associated enterprise. Amount paid/received or payable/receivable for the services provided/taken— Method used for determining the arm's length price.(Section 92C(1))
Name Address Type Description Type as per books of account. as computed by the assessee having regard to the arm's length price.
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14.        Particulars in respect of lending or borrowing money :


             Has the assessee entered into any international transaction(s) in respect lending or borrowing of money including any type of
            advance,payments,deffered payments, receivable, non-convertible preference shares/debentures or any other debt araising during the course
            of business as specified in Explanation (i)(c);below section 92B (2) ?


             If 'yes', provide the following details in respect of each associated enterprise and each and each loan/advance :

S.No Name and address of the associated enterprise with whom the international transaction has been entered into. Nature of financing agreement. Currency in which transaction has taken place Interest rate charged/paid in respect of each lending/borrowing. Amount paid/received or payable/receivable in the transaction Method used for determin-ing the arm's length price.(Section 92C(1))
Name Address lending/borrowing Interest rate Type as per books of account as computed by the assessee having regard to the arm's length price.
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15.        Particulars in respect of transactions in the nature of guarantee:


             Has the assessee entered into any international transaction(s) in the nature of guarantee?


              If yes, provide the following details:


S.No Name and address of the associated enterprise with whom the international transaction has been entered into Nature of guarantee agreement Currency in which the guarantee transaction was undertaken Compensation/ fees charged/ paid in respect of the transaction Method used for determining the arm's length price.(Section 92C(1))
Name Address Type Amount
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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:


S.No Name and address of the associated enterprise with whom the international transaction has been entered into. Nature of transaction Currency in which the transaction was undertaken Consideration charged/ paid in respect of the transaction Method used for determining the arm's length price.(Section 92C(1))
Name Address Type Amount
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17.        Particulars in respect of mutual agreement or arrangement :


         Has the assessee entered into any international transaction with an associated enterprise or enterprises by way of a mutual agreement or
            arrangement for the allocation or apportionment of, or any contribution to, any cost or expense incurred or to be incurred in connection with a
            benefit,service or facility provided or to be provided to any one or more of such enterprises?


           If 'yes', provide the following details in respect of each agreement/arrangement :


S.No Name and address of the associated enterprise with whom the international transaction has been entered into. Description of such mutual agreement or arrangement Amount paid/received or payable/receivable in each such transaction— Method used for determining the arm's length price.(Section 92C(1))
Name Address Type as per books of account. as computed by the assessee having regard to the arm's length price.
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18.        Particulars in respect of international transactions arising out/ being part of business restructuring or reorganizations:


             Has the assessee entered into any international transaction(s) arising out/being part of any business restructuring or reorganization entered
             into by it with the associated enterprise or enterprises as specified in Explanation (i) (e) below section 92B (2) and which has not been
             specifically referred to above,


             If 'yes', provide the following details:


S.No Name and address of the associated enterprise with whom the international transaction has been entered into Nature of transaction Agreement in relation to such business restructuring/reorganization Terms of business restructuring/ reorganization. Method used for determining the arm's length price.(Section 92C(1))
Name Address
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19.        Particulars in respect of any other transaction including the transaction having a bearing on the profits, income, losses or assets of the
              assessee:


              Has the assessee entered into any other international transaction(s) including a transaction having a bearing on the profits, income, losses or
               asset ,but not specifically referred to above, with associated enterprise?


               If 'yes' provide the following details in respect of each associated enterprise and each transaction :


S.No Name and address of the associated enterprise with whom the international transaction has been entered into Description of the transaction. Amount paid/received or payable/receivable in the transaction - Method used for determining the arm's length price.(Section 92C(1))
Name Address Type as per books of account. as computed by the assessee having regard to the arm's length price.
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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


S.No Name and address of the person other than the associated enterprise with whom the deemed international transaction has been entered into. Description of the transaction Amount paid/received or payable/receivable in the transaction - Method used for determining the arm's length price.(Section 92C(1))
Name Address Type as per books of account. as computed by the assessee having regard to the arm's length price.
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