The document discusses the safe harbour rules under section 92CB of the Income-tax Act, 1961 read withrules 10TH to 10THD of the Income-tax Rules, 1962. It provides details on eligible specified domestic transactions and associated enterprises. The application is required to be verified by a person authorised to verify the return of income under section 140.
Form 3CEFB is one of Tax forms that are documents used to report information related to taxes to the relevant tax authority. There are various types of tax forms, including federal, state, and local tax forms, which can vary depending on the taxpayer's circumstances and location.
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