CBDT notification on Domestic Transfer pricing certificate

The CBDT has notified (Notification dated 10 June 2013) new Form 3CEB which includes reporting on specified domestic transactions. The said notification also amends Rule 10A, 10AB, 10B, 10C, 10D and 10E.

Following are the additional international transactions required to be reported in new Form 3CEB: 

• Guarantee
• Purchase or sale of marketable securities, issue and buyback if equity shares, optionally convertible  debentures/preference shares
• transactions arising out of business restructuring or reorganization
• Transactions having a bearing on the profit, income, losses or assets 
• Deemed international transactions  
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  Notification.pdf