(3)The information specified in sub-rules (1) and (2A) shall be supported by authentic documents, which may include the following :(a)official publications, reports, studies and data bases from the Government of the country of residence of the associated enterprise, or of any other country;(b)reports of market research studies carried out and technical publications brought out by institutions of national or international repute;(c)price publications including stock exchange and commodity market quotations;(d)published accounts and financial statements relating to the business affairs of the associated enterprises;(e)agreements and contracts entered into with associated enterprises or with unrelated enterprises in respect of transactions similar to the international transactions or the specified domestic transactions, as the case may be;(f)letters and other correspondence documenting any terms negotiated between the assessee and the associated enterprise;(g)documents normally issued in connection with various transactions under the accounting practices followed.
