Form 3CEB
FORM 3CEB |
[See rule 10E] |
Report from an accountant to be furnished under section 92E relating to international transaction(s) and specified domestic transaction(s)
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have examined the accounts and records of
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relating to the international transaction(s) and specified domestic transaction(s) entered into by the assessee during the previous year ending on 31st
March,
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2. In
opinion proper information and documents as are prescribed
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kept by the assessee in respect of the international
transaction(s) and the specified domestic transaction(s) entered into so far as appears from
examination of the records of the assessee.
3. The particulars required to be furnished under section 92E are given in the Annexure to this Form. In
opinion and to the best of
information and according to the explanations given to
, the particulars given in the Annexure are true and correct.
Annexure PART B(International Transactions)
10. List of associated enterprises with whom the assessee has entered into international transactions, with the following details :
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 :
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 :
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 :
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 :
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 :
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 :
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:
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:
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 :
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:
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 :
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
PART C (Specified domestic transaction)
21. List of associated enterprises with whom the assessee has entered into specified domestic transactions, with the following details:
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:
23. Particulars in respect of transactions in the nature of transfer or acquisition of any goods or services:
A. Has any undertaking or unit or enterprise or eligible business of the assessee [as referred to in section 80A(6), 80IA(8) or
section 10AA)]transferred any goods or services to any other business carried on by the assessee?
If yes, provide the following details in respect of each unit or enterprise or eligible business:
B. Has any undertaking or unit or enterprise or eligible business of the assessee [as referred to in section 80A(6), 80IA(8) or section 10AA]
acquired any goods or services from another business of the assessee?
If yes, provide the following details in respect of each unit or enterprise or eligible business:
24. Particulars in respect of specified domestic transaction in the nature of any business transacted:
Has the assessee entered into any specified domestic transaction(s) with any associated enterprise which has resulted in more than ordinary
profits to an eligible business to which section 80IA(10) or section 10AA applies?
If yes, provide the following details:
25. Particulars in respect of any other transaction:
Has the assessee entered into any other specified domestic transaction(s) not specifically referred to above, with an associated enterprise?
If yes, provide the following details in respect of each associated enterprise and each transaction :