Article
129 Points
Joined December 2009
Further, in case the TP provisions are applicable, you need to maintain the records prescribed under rule 10D and a record of each and every international transaction like invoices, loan agreements. Also submit a report of CA in Form 3CEB upto 30sep.
In case your case is referred by the AO to TPO, you also need to submit a detailed analysis of Arms length pricing, how it was arrived, profile of comaparable companies, assumptions made, etc. You may engage the services of a CA for this purpose.