Form 3CEC, Download Income Tax Form 3CEC in PDF Format

FORM NO. 3CEC for Application for a Pre-Filing Meeting For APA. FORM NO. 3CEC is required to be filled in the name of The Director General of Income-tax in order to apply for Advance Pricing Agreement pre filling meeting. The pre-filing consultation shall, among other things,—

  (i) determine the scope of the agreement;

 (ii) identify transfer pricing issues;

(iii) determine the suitability of international transaction for the agreement;

(iv) discuss broad terms of the agreement.

The pre-filing consultation shall—

  (i) not bind the Board or the person to enter into an agreement or initiate the agreement process;

 (ii) not be deemed to mean that the person has applied for entering into an agreement

FORM NO. 3CEC

[See sub-rule (2) of rule 10H]

Application for a pre-filing meeting

To,

The Director General of Income-tax (International Taxation)

New Delhi

Sir/Madam,

I propose to apply for an Advance Pricing Agreement. In this regard I give below the necessary particulars for a pre-filing meeting:

1.

Particulars of the applicant:

    a.    Full name of the applicant:

    b.    Permanent account number:

    c.    Address of the applicant:

    d.    Location(s) of the business enterprises in India:

    e.    Details of applicant authorized representative:

    f.    Address for communication:

    g.    E-mail Id and the contact numbers of the person with whom correspondence is required to be made:

2.

The global structure of the applicant’s group and the industry in which it operates:

3.

Names of all the associated enterprises (AE’s) with which international transactions have been either undertaken or proposed to be undertaken:

4.

Name of country(s) in which (AE’s) is located:

5.

Business model and overview of the applicant’s business operations in prior 3 years:

 

6.

Functional and Risk Profile of the applicant and associated enterprises:

7.

    a.    Details of all the international transactions proposed to be covered in the APA:

    b.    Value of such international transactions covered under Transfer Pricing audit in prior 3 years:

8.

Details of all other international transactions not proposed to be covered in the APA:

9.

Type of APA proposed:

    a.    Are you proposing a unilateral APA?

Yes

No


    b.    If yes the reasons for the same:

    c.    Are you proposing a Bilateral or Multilateral APA?

Yes

No


    d.    If yes, provide the names of the country(ies) in which the associated enterprises are located:

10.

Number of years for which APA is proposed to be applied:

11.

Proposed transfer pricing methodology to be used with supporting documentation:

12.

Identification of third party comparable:

13.

Details of arm’s length price or profit level indicator:

14.

Details of critical assumptions, that the applicant considers, may affect the business or the transfer pricing methodology:

 

Any other relevant information:

I declare that to the best of my knowledge and belief, the information furnished in the application is correct and truly stated.

Place:………………

Yours faithfully,

Date: ………………

Applicant

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