Form 3CEIA is prescribed under Rule 10UD of the Income Tax Rules, 1962, for making a reference to the Approving Panel under Section 144BA(4) of the Income Tax Act, 1961. This form is used by the tax authorities to refer cases involving impermissible avoidance arrangements (GAAR) for review and decision by the Approving Panel. It … Read more

Form 3CEJA is a report prescribed under Rule 10V(13) of the Income Tax Rules, 1962, to be furnished by an accountant for the purposes of Section 9A of the Income Tax Act, 1961. This form certifies that an eligible investment fund and its fund manager have fulfilled the prescribed conditions to avoid being treated as … Read more

Form 3CEJ is a report prescribed under Rule 10V(7) of the Income Tax Rules, 1962, to be furnished by an accountant for the purposes of Section 9A of the Income Tax Act, 1961. This form certifies that the remuneration paid by an eligible investment fund to its fund manager is at arm’s length price and … Read more

Form 3CEI is prescribed under Rule 10UB(5) of the Income Tax Rules, 1962, for recording the satisfaction of the Commissioner before making a reference to the Approving Panel under Section 144BA(4) of the Income Tax Act, 1961. This form documents the Commissioner’s findings regarding an arrangement considered an impermissible avoidance arrangement (GAAR) and includes details … Read more

Form 3CEH is prescribed under Rule 10UB(4) of the Income Tax Rules, 1962, for returning a reference made under Section 144BA of the Income Tax Act, 1961. This form is used by the Commissioner to record findings that the provisions of GAAR (General Anti-Avoidance Rules) are not applicable to a particular case. It includes details … Read more

Form 3CEG is prescribed under Rule 10UB(3) of the Income Tax Rules, 1962, and is used by the Assessing Officer to make a reference to the Commissioner under Section 144BA(1) of the Income Tax Act, 1961. This form captures key details about the assessee, assessment years involved, tax benefits arising from the arrangement, and whether … Read more

Form 3CEFC is an e-Form prescribed under Rule 10TIA(1) of the Income Tax Rules, 1962, used to opt for Safe Harbour provisions for specified business income under Section 92CB of the Income Tax Act, 1961. This form is primarily applicable to eligible assessees engaged in the business of selling raw diamonds and helps determine taxable … Read more

Form 3CEFB is an application prescribed under Rule 10THD of the Income Tax Rules, 1962, for opting into Safe Harbour provisions for specified domestic transactions under Section 92CB of the Income Tax Act, 1961. This form is used by eligible assessees involved in transactions such as electricity supply, transmission, wheeling, or purchase of milk and … Read more

Form 3CEFA is an application used by eligible assessees to opt for Safe Harbour provisions under Section 92CB of the Income Tax Act, 1961, read with Rule 10TA to 10TG of the Income-tax Rules, 1962. This form is applicable for certain eligible international transactions, including software development services provided to associated enterprises, allowing taxpayers to … Read more

Form 3CEF is an Annual Compliance Report required under Rule 10-O of the Income-tax Rules, 1962, for taxpayers who have entered into an Advance Pricing Agreement (APA) with the Central Board of Direct Taxes (CBDT). This form is used to report compliance with the terms and conditions of the APA, including details of international transactions, … Read more

Form 3CEEA is prescribed under Rule 10RB of the Income-tax Rules, 1962, and is used by companies to furnish details for recomputation of income relating to past years due to secondary adjustments under section 92CE or an Advance Pricing Agreement (APA) under section 92CC. This form captures key information such as company details, PAN, residential … Read more

Form 3CEE is prescribed under Rule 10J of the Income-tax Rules, 1962, and is used by taxpayers to formally withdraw an Advance Pricing Agreement (APA) request filed with the Competent Authority of India or the Director General of Income-tax (International Taxation). This form allows applicants to provide details of the original APA application—whether unilateral, bilateral, … Read more