Section 10DA(1)(c) in Income Tax Rules, 1962

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Union of India - Subsection

Section 10DA(1)(c) in Income Tax Rules, 1962

(c)a description of the business of international group during the accounting year including,-

(I)the nature of the business or businesses;

(II)the important drivers of profits of such business or businesses;

(III)a description of the supply chain for the five largest products or services of the international group in terms of revenue and any other products including services amounting to more than five per cent of consolidated group revenue;

(IV)a list and brief description of important service arrangements made among members of the international group, other than those for research and development services;

(V)a description of the capabilities of the main service providers within the international group;

(VI)details about the transfer pricing policies for allocating service costs and determining prices to be paid for intra-group services;

(VII)a list and description of the major geographical markets for the products and services offered by the international group;

(VIII)a description of the functions performed, assets employed and risks assumed by the constituent entities of the international group that contribute at least ten per cent of the revenues or assets or profits of such group; and

(IX)a description of the important business restructuring transactions, acquisitions and divestments;

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Union of India - Subsection

Section 10DA(1)(c) in Income Tax Rules, 1962