Income-tax (21st Amendment) Rules, 2017 - Amendment to Form No. 3CEFA

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..... 5 read with sub-section (2) of section 92CB of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962 , namely:___ 1. (1) These rules may be called the Income-tax (21st Amendment) Rules, 2017. (2) They shall come into force and shall be deemed to have come into force from the 1st day of .....

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..... ; (ii) the existing items (e) and (f) shall be renumbered as (g) and (h) respectively; (III) after Sl. No. 9, the following Sl. No. 10 and entities relating thereto shall be inserted, namely:___ Sl. No. Particulars in respect of eligible international transaction Remarks 10. .....

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..... (e) Amount paid or payable in relation to such transaction. (f) Mark-up charged in per cent. (g) Whether transfer price is in accordance with the circumstances specified under rule 10TD. .....

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