Notification of Domestic Transfer Pricing Certificate

The Central Board of Direct Taxes hereby amends the Income-tax Rules, 1962, clarifying the substitution of the words “an international transaction” with the words “an international transaction or a specified domestic transaction” in Rule 10B of the principle rules. Also in Appendix-II of the principle rules, Form 3CEB shall be substituted with new Form 3CEB as specified in the notification.

To view the full notification, please follow the link

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