ITD obrazac 3CEAA Indija

Izvješće koje treba dostaviti u skladu s pododjeljkom (4) odjeljka 92D Zakona o porezu na dohodak iz 1961.

This document is a Master Filer report to be submitted under sub-section (4) of section 92D of the Income-tax Act, 1961. The report contains information about an assessee, who is a constituent entity of an international group, and the international group of which the assessee is a part. The document includes details about the accounting year, the number and names of other constituent entities operating in India, and their addresses. It also requires a detailed description of the business of the international group, including its nature, important drivers of profits, supply chain, service arrangements, capabilities of main service providers, transfer pricing policies, major geographical markets, functions, assets and risks analysis, important business restructuring transactions, strategy for development and exploitation of intangible property, entities engaged in development and management of intangible property, important agreements related to intangible property, transfer pricing policies related to research and development and intangible property, transfers of interest in intangible property, financing arrangements, entities providing central financing functions, transfer pricing policies related to financing arrangements, consolidated financial statement, and existing unilateral advance pricing agreements and tax rulings.