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{"id":1679,"date":"2017-11-17T14:54:44","date_gmt":"2017-11-17T14:54:44","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/india_blog\/%e7%a7%bb%e8%bb%a2%e4%be%a1%e6%a0%bc%e3%81%ab%e4%bf%82%e3%82%8b%e3%82%b3%e3%83%b3%e3%83%97%e3%83%a9%e3%82%a4%e3%82%a2%e3%83%b3%e3%82%b92\/"},"modified":"2021-08-22T03:13:42","modified_gmt":"2021-08-22T03:13:42","slug":"compliance-8","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/india_blog\/compliance-8\/","title":{"rendered":"~\u79fb\u8ee2\u4fa1\u683c\u306b\u4fc2\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b92~"},"content":{"rendered":"<p>\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n<p>\u30c1\u30a7\u30f3\u30ca\u30a4\u99d0\u5728\u54e1\u306e\u4e2d\u6751\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u9031\u306f\u79fb\u8ee2\u4fa1\u683c\u306b\u4fc2\u308b\u6700\u65b0\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u89e6\u308c\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\uff12\uff10\uff11\uff17\u5e7410\u67086\u65e5\u4ed8\u3067\u7a0e\u52d9\u5f53\u5c40\u3088\u308a\u6700\u65b0\u901a\u9054\u304c\u51fa\u3055\u308c\u305f\u7d50\u679c\u3001\u5bfe\u8c61\u4f1a\u793e\u306b\u304a\u3051\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4e0a\u306e\u8ca0\u62c5\u304c\u5897\u52a0\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline;\">\u30de\u30b9\u30bf\u30fc\u30d5\u30a1\u30a4\u30eb\u4f5c\u6210<\/span><\/p>\n<p>\u4e0b\u8a18\u306e1\u4e14\u30642\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u6cd5\u4eba\u7a0e\u78ba\u5b9a\u7533\u544a\u524d\u306bForm3CEBA \u3092\u7533\u8acb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u306a\u304a\u3001FY2016\uff0d2017\u306e\u53d6\u5f15\u5206\u306b\u95a2\u3059\u308b\u671f\u65e5\u306f\uff12\uff10\uff11\uff18\u5e74\u306e\uff13\u6708\uff13\uff11\u65e5\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>1\u30b0\u30eb\u30fc\u30d7\u58f2\u4e0a\u9ad8\u304c50\u5104\u30eb\u30d4\u30fc\u3092\u8d85\u3048\u308b<\/p>\n<p>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\uff06<\/p>\n<p>2\u30a4\u30f3\u30c9\u6cd5\u4eba\u306e\u95a2\u9023\u4f1a\u793e\u53d6\u5f15\u304c5\u5104\u30eb\u30d4\u30fc\u3092\u8d8a\u3048\u308bor\u7121\u5f62\u8cc7\u7523\u53d6\u5f15\u304c1\u5104\u30eb\u30d4\u30fc\u3092\u8d85\u3048\u308b<\/p>\n<p>&nbsp;<\/p>\n<p>If the group turnover exceeds INR 500 crores and Indian company total TP transactions exceeds INR 50 Crores or TP transactions in Intangible property exceeds INR 10 Crores, report to be filed on or before the due date of filing the tax return, however for FY 2016-17 the due date is March 31, 2018<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline;\">\u56fd\u5225\u30ec\u30dd\u30fc\u30c8<\/span><\/p>\n<p>\u30b0\u30eb\u30fc\u30d7\u58f2\u4e0a\u9ad8\u304c550\u5104\u3092\u8d8a\u3048\u308b\u5834\u5408\u3001Form 3CEBC \/ Form 3CEBD\u3068\u3044\u3046\u6240\u5b9a\u306e\u30d5\u30a9\u30fc\u30e0\u306b\u3066\u3001\u6cd5\u4eba\u7a0e\u78ba\u5b9a\u7533\u544a\u306e\u524d\u306b\u56fd\u5225\u30ec\u30dd\u30fc\u30c8\u3092\u7533\u8acb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002FY2016\uff0d2017\u306e\u53d6\u5f15\u5206\u306b\u95a2\u3059\u308b\u671f\u65e5\u306f2018\u5e743\u670831\u65e5<\/p>\n<p>\u306a\u304a\u3001\u89aa\u4f1a\u793e\u306e\u56fd\u3067\u540c\u5185\u5bb9\u304c\u5f53\u5c40\u306b\u5831\u544a\u3055\u308c\u305f\u5834\u5408\u3001\u30a4\u30f3\u30c9\u306b\u304a\u3044\u3066\u4e0a\u8a18\u30d5\u30a9\u30fc\u30e0\u306e\u7533\u8acb\u306f\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>If the group turnover exceeds INR 5,500 crores, report to be filed on or before the due date of filing the tax return, however for FY 2016-17 the due date is March 31, 2018&nbsp; 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