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 income under the “Profits and Gains of Business or Profession” head. Filing Form 3CEFC ensures compliance with transfer pricing safe harbour rules and simplifies tax assessment. Download the Form 3CEFC PDF to access the official format and complete it accurately.

Source: https://incometaxindia.gov.in



