(2A)Nothing contained in sub-rule (1), in so far as it relates to an eligible specified domestic transaction referred to in rule 10THB, shall apply in a case of an eligible assessee mentioned in rule 10THA and-(a)the eligible assessee, referred to in clause (i) of rule 10THA, shall keep and maintain the following information and documents, namely:-(i)a desciption of the ownership structure of the assessee enterprise with details of shares or other ownership interest held therein by other enterprises;(ii)a broad description of the business of the assessee and the industry in which the assessee operates, and of the business of the associated enterprises with whom the assessee has transacted;(iii)the nature and terms (including prices) of specified domestic transactions entered into with each associated enterprise and the quantum and value of each such transaction or class of such transaction;(iv)a record of proceedings, if any, before the regulatory commission and orders of such commission relating to the specified domestic transaction;(v)a record of the actual working carried out for determining the transfer price of the specified domestic transaction;(vi)the assumptions, policies and price negotiations, if any, which have critically affected the determination of the transfer price; and(vii)any other information, data or document, including information or data relating to the associated enterprise, which may be relevant for determination of the transfer price;(b)the eligible assessee, referred to in clause (ii) of rule 10THA, shall keep and maintain the following information and documents, namely:-(i)a description of the ownership structure of the assessee co-operative society with details of shares or other ownership interest held therein by the members;(ii)description of members including their addresses and period of membership;(iii)the nature and terms (including prices) of specified domestic transactions entered into with each member and the quantum and value of each such transaction or class of such transaction;(iv)a record of the actual working carried out for determining the transfer price of the specified domestic transaction;(v)the assumptions, policies and price negotiations, if any, which have critically affected the determination of the transfer price;(vi)the documentation regarding price being routinely declared in transparent manner and being available in public domain; and(vii)any other information, data or document which may be relevant for determination of the transfer price.
