CBDT revises APA application form, seeks more details on AEs & parent companies

Jun 19,2017

CBDT amends clauses 3 and 4 of Form No. 3CED (Application for an Advance Pricing Agreement); In addition to name and country of Associated Enterprise (AE) with whom the APA is requested for, taxpayers shall now be required to specify name, address, country of residence and unique identification number issued by Govt. of the country where AE is located; Further adds line items for disclosing particulars regarding immediate as well as ultimate pa...

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