Printed from www.taxmann.com FORM NO. 3CEB [See rule 10E] Report from an accountant to be furnished under section 92E relating to international transaction(s) 1. *I/We have examined the accounts and records of _______________________________________________ (name and address of the assessee with PAN) relating to the international transactions entered into by the assessee during the previous year ending on 31st March, ______________ 2. In *my/our opinion proper information and documents as are prescribed have been kept by the assessee in respect of the international transaction(s) entered into so far as appears from *my/our examination of the records of the assessee. 3. The particulars required to be furnished under section 92E are given in the Annexure to this Form. In *my/our opinion and to the best of my/our information and according to the explanations given to *me/us, the particulars given in the Annexure are true and correct. **Signed Name : Address : Membership No. : Place : _____________ Date : _____________ Notes : 1. *Delete whichever is not applicable. 2. **This report has to be signed by (i) a chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or (ii) any person who, in relation to any State, is, by virtue of the provisions in sub-section (2) of section 226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an auditor of companies registered in that State. ANNEXURE TO FORM NO. 3CEB Particulars relating to international transactions required to be furnished under section 92E of the Income-tax Act, 1961 PART A 1. Name of the assessee 2. Address 3. Permanent account number 4. Status 5. Previous year ended 6. Assessment year PART B 7. List of associated enterprises with whom the assessee has entered into international transactions, with the following details : (a) Name of the associated enterprise. (b) Nature of the relationship with the associated enterprise as referred to in section 92A(2). Printed from www.taxmann.com (c) Brief description of the business carried on by the associated enterprise. 8. Particulars in respect of transactions in tangible property. A. Has the assessee entered into any international transaction(s) in respect of purchase/sale of raw material, consumables or any other supplies for assembling/processing/manufacturing of goods/articles from/to associated enterprises? Yes/No If 'yes', provide the following details in respect of each associated enterprise and each transaction or class of transaction : (a) Name and address of the associated enterprise with whom the international transaction has been entered into. (b) Description of transaction and quantity purchased/sold. (c) Total amount paid/received or payable/receivable in the transaction (i) as per books of account. (ii) as computed by the assessee having regard to the arm's length price. (d) Method used for determining the arm's length price [See section 92C(1)] B. Has the assessee entered into any international transaction(s) in respect of purchase/sale of traded/finished goods? Yes/No If 'yes' provide the following details in respect of each associated enterprise and each transaction or class of transaction : (a) Name and address of the associated enterprise with whom the international transaction has been entered into. (b) Description of transaction and quantity purchased/sold. (c) Total amount paid/received or payable/receivable in the transaction (i) as per books of account. (ii) as computed by the assessee having regard to the arm's length price. (d) Method used for determining the arm's length price [See section 92C(1)] C. Has the assessee entered into any international transaction(s) in respect of purchase/sale of any other tangible movable/immovable property or lease of such property? Yes/No If 'yes' provide the following details in respect of each associated enterprise and each transaction or class of transaction : (a) Name and address of the associated t i ith h th i t ti l Printed from www.taxmann.com enterprise with whom the international transaction has been entered into. (b) Description of the property and nature of transaction. (c) Number of units of each category of movable/immovable property involved in the transaction. (d) Amount paid/received or payable/receivable in each transaction of purchase/sale, or lease rent paid/received or payable/receivable in respect of each lease provided/entered into (i) as per books of account. (ii) as computed by the assessee having regard to the arm's length price. (e) Method used for determining the arm's length price [See section 92C(1)] 9. Particulars in respect of transactions in intangible property : Has the assessee entered into any international
