Section 92 E- Transfer Pricing (Form-3CEB)

Overview: Section 92 of the Income Tax Act, 1961, deals with regulations of transfer pricing in India. It is a practice of determining the price of the transactions between associate enterprises and computation of Income from International transaction at Arm’s Length Price. This section has significant implications for Multi National Enterprises (MNE) operating in India […]

BUSINESS TRUSTS- REITs & InvITs (Tax Implication)

WHAT IS A BUSINESS TRUST? Section 2(13A) of Income Tax Act defines Business Trust as below: “Business trust” means a trust registered as, —  (i)  an Infrastructure Investment Trust under the Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014 made under the Securities and Exchange Board of India Act, 1992 (15 of […]


Step 1: Go to the website Step 2: Click on “Challan Status Inquiry” under the ‘Services‘ tab. Step 3: We can view the challans either by providing the CIN number or the TAN number. Step 4: In case of Tan Based View, fill in the details by entering the TAN number of the assessee […]