{"id":5365,"date":"2018-03-15T15:53:05","date_gmt":"2018-03-15T10:23:05","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=5365"},"modified":"2018-03-15T15:53:05","modified_gmt":"2018-03-15T10:23:05","slug":"rule-10-o-furnishing-annual-compliance-report","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-10-o-furnishing-annual-compliance-report\/","title":{"rendered":"Rule &#8211; 10-O, Furnishing of Annual Compliance Report"},"content":{"rendered":"<div id=\"dvHtmlContent\" class=\"viewerContent\">\n<div>\n<div id=\"103520000000014752\">\n<div>\n<p><b>10-O<\/b><b>.<\/b>\u00a0<i>(1) The assessee shall furnish an annual compliance report to Director General of Income-tax (International Taxation) for each year covered in the agreement.<\/i><\/p>\n<p><i>(2) The annual compliance report shall be in Form 3CEF.<\/i><\/p>\n<p><i>(3) The annual compliance report shall be furnished in quadruplicate, for each of the years covered in the agreement, within thirty days of the due date of filing the income-tax return for that year, or within ninety days of entering into an agreement, whichever is later.<\/i><\/p>\n<p><i>(4) The Director General of Income-tax (International Taxation) shall send one copy of annual compliance report to the competent authority in India, one copy to the Commissioner of Income-tax who has the jurisdiction over the income-tax assessment of the assessee and one copy to the Transfer Pricing Officer having the jurisdiction over the assessee.<\/i><\/p>\n<\/div>\n<div id=\"footnote\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"dvFooter\" class=\"viewerFooter\">\n<div class=\"section the_content has_content\">\n<div class=\"section_wrapper\">\n<div class=\"the_content_wrapper\">\n<p>Reference: www.incometaxindia.gov.in<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"section section-post-footer\"><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>10-O.\u00a0(1) The assessee shall furnish an annual compliance report to Director General of Income-tax (International<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1439,1440],"tags":[],"yst_prominent_words":[4796,7268,7264,7263,811,7267,7265,5558,7266,4007,7166,7225,7186,7226,7224,480,7228,7227,7229,390],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5365"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=5365"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5365\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=5365"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=5365"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=5365"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=5365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}