Form 3ceb - dividend payment

Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com )   (3468 Points)

16 November 2012  

If the Indian subsidiary company pays dividend to its foreign holding company (Associated Enterprise), will such payment needs to be reported in Form 3CEB under section 92E for Transfer Pricing.

Does it constitute 'International Transaction' under section 92B of the IT Act 1962.

Regards,