Form 3CEDA is prescribed under Rule 10MA of the Income-tax Rules, 1962, and is used by taxpayers to apply for the rollback of an Advance Pricing Agreement (APA). This form enables applicants to request the application of agreed transfer pricing methodologies to prior assessment years, ensuring consistency and reducing tax disputes. It includes details such as applicant information, associated enterprises, international transactions, and pre-filing discussions related to the APA rollback request. Filing Form 3CEDA helps businesses achieve tax certainty and maintain compliance with Indian transfer pricing regulations. Download the Form 3CEDA PDF to access the official format and submit your APA rollback application accurately.

Source: https://incometaxindia.gov.in



