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TMI BlogApplication for Opting for Safe HarbourX X X X Extracts X X X X X X X X Extracts X X X X ..... (i) if yes,following details be provided,- (1) previous year ended assessment year (3) date of furnishing of return of income for the assessment year (ii) if no, following details be provided,- (1) assessment years for which the option is exercised; date of furnishing of return of income in respect of the first of the assessment years mentioned in (1) 2. Eligible International Transaction: Sl. No Particulars in respect of eligible international transaction Remarks 1. Has the eligible assessee entered into any international transaction in respect of the provision of software development services referred in item(i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice is in accordance with the circumstances specified under rule 10TD Yes/No Yes/No 3. Has the eligible assessee entered into any international transaction in respect of the provision of knowledge processes outsourcing services referred to in item (iii) of rule 10TC?If Yes, provide the following details*: (a) Name and address oftheassociated enterprises with whom the eligible international transaction has been entered into (b) Name of the country or territory in which AE (s) is located. (c) Whether country or territory is a no tax or low tax country or territory as defined in rule 10TA. (d) Descriptionof theeligible international transaction 2 [(e) Emp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No Yes/No 5. Has the eligible assessee provided corporate guarantee(s) as referred to in item (v) of rule 10TC?If Yes, provide the following details*: (a) Name and address of the associated enterprises with whom the eligible international transaction has been entered into (b) Name of the country in which AE (s) is located. (c) Whether country or territory is a no tax or low tax country or territory as defined in rule 10TA. (d) Description of the eligible international transaction (e) The rate at which the commission or fee has been charged in respect of the transaction declared (f) Whether AE is required to be credit rated, if yes, the credit rating and the name of ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith whom the eligible international transaction has been entered into. (b) Name of the country or territory in which AE (s) is located. (c) Whether country or territory is a no tax or low tax country or territory as defined in rule 10TA. (d) Descriptionof the eligible international transaction. (e) Amount received for the services provided. (f) Operatingprofitmargininrelation to operating expense declared. (g) Whether transfer price is in accordance with the circumstance specified under rule 10TD Yes/No Yes/No 8. Has the eligible assessee entered into any international transaction in respect of manufacturing and export of core auto components as r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting expense declared. (g) Whether transfer price is in accordance with the circumstance specified under rule 10TD. Yes/No Yes/No 4 [9. Has the eligible assessee entered into any international transaction in respect of receipt of low value-adding intra-group services as referred to in item (x) of rule 10TC? If yes, provide the following details: (a) Name and address of the associated enterprises (AE) with whom the eligible international transaction has been entered into. (b) Name of the country or territory in which AE (s) is located. (c) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ----------------- Notes:- 1. Inserted vide Notification No. 73/2013, Dated 18-09-2013 2. Inserted vide Not. 62/2017 - Dated 18-7-2017 , w.e.f. 1st day of April, 2017 and the existing items (e), (f) and (g) shall be renumbered as (f), (g) and (h) respectively 3. Inserted vide Not. 62/2017 - Dated 18-7-2017 , w.e.f. 1st day of April, 2017 and the existing items (e) and (f) shall be renumbered as (g) and (h) respectively; 4. Inserted vide Not. 62/2017 - Dated 18-7-2017 , w.e.f. 1st day of April, 2017 5. Substituted vide Notification No. 95/2019 dated 06-11-2019 w.e.f. 01-09-2019 before it was read as Permanent Account Number 6. Substituted vide NOTIFICATION NO. 25/2020 dated 20-05-2020 w.e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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