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Revised - Guidance Note on Report under Section 92E of the Income Tax Act, 1961 (Transfer Pricing) - (14-08-2013)

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Dear Members,

It gives me immense pleasure to inform you that ICAI has released the 4th Edition of the Guidance Note on Report Under Section 92E of the Income Tax Act, 1961 (Transfer Pricing). This Guidance Note was previously revised in February, 2013. However no form was prescribed for reporting specified domestic transactions u/s 92BA.

Now, rules relating to Transfer Pricing Provisions & reporting Form no. 3CEB has been amended by Income Tax (Sixth Amendment) Rules, 2013. Part-C to Form no. 3CEB has also been inserted by this rule. Further, from Financial Year 2013-14, Form no. 3CEB is required to be filed through e-filing before the due date.

In view of above substantial reporting amendments, this Guidance Note is again revised (Amendments made till 26/07/2013 have been considered) to incorporate this changes & to provide guidance to members for their reporting responsibility.

I am sure that this revised edition of the Guidance Note will be immensely useful to the members in discharging their responsibilities.

For your benefit, the complete text of the Guidance Note along with its Appendices is available on ICAI website at URL:

Complete text of the Guidance Note and its annexures can be downloaded free of cost from this URL.

Warm regards,

CA. Dhinal A. Shah
Committee on International Taxation,

Last updated on 18th May, 2016
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