ØIt is optional for tax payer
ØApplicable only for 5 kinds
of transactions which includes ITES with insignificant risk.
ØNot Applicable when
transaction with country with tax rate less than 15%.
ØDefinition of operating
expenses and income which excludes forex loss and
gain.
ØProvide operating margin and for ITES it is 20%.
ØAdditional requirement for
filing of Form 3CEG.
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