During the FY 21-22, there are no transactions with AE except few receipts of trade receivables which was outstanding as on 31.3.21..
also, there is still outstanding receivable as on 31.3.2022...
whether form 3CEB needs to be filed for the FY 21-22...???
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Applicability of Transfer pricing audit
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If there's no international transactions or specified domestic transactions during the year, then there's no requirement of form 3CEB
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