Safe harbour rules for specified domestic transaction and form 3cefb

CBDT issued a notification no. 11/2015 dated 4 February 2015 regarding safe harbour rules for specified domestic transaction and also notif...

CBDT issued a notification no. 11/2015 dated 4 February 2015 regarding safe harbour rules for specified domestic transaction and also notified a new form 3cefb. Full notification and new form 3cefb is as under.

 S.O.350 (E)In exercise of the powers conferred by sections 92CB and 92D read with section 295 of the Income-tax Act, 1961(43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further toamend the Income-tax Rules, 1962, namely:-

1. (1) These rules may be called the Income-tax (2 nd Amendment), Rules, 2015.

(2) They shall come into force from the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962, --

(A) in Part-II, in sub-part D relating to special cases,--

 (1) in rule 10 D,--

(a) after sub-rule (2), the following sub-rule shall be inserted, namely:-

“(2A) Nothing contained in sub-rule (1), in so far as it relates to an eligible specified domestic transaction referred to in rule 10 THB , shall apply in a case of an eligible assessee referred to in
rule 10 THA and, the said eligible assessee, shall keep and maintain the following information and documents, namely:-

(i) a description of the ownership structure of the assessee enterprise with details of shares or other
ownership interest held therein by other enterprises;

(ii) a broad description of the business of the assessee and the industry in which the assessee operates, and of the business of the associated enterprises with whom the assessee has transacted;

(iii) the nature and terms (including prices) of specified domestic transactions entered into with each associated enterprise and the quantum and the value of each such transaction or class of such transaction;

 (iv) a record of proceedings if any before the regulatory commission and orders of such commission relating to the specified domestic transaction;

(v) a record of the actual working carried out for determining the transfer price of the specified domestic transaction;

(vi) the assumptions, policies and price negotiations, if any, which have critically affected the determination of the transfer price;

(vii) any other information, data or document, including information or data relating to the associated enterprise,which may be relevant for determination of the transfer price.”;

(b)in sub-rule (3), for the word, brackets and figure “sub-rule (1) ”, the word, brackets, figures and letter “sub-rules (1) and (2A)” shall be substituted;

(c) in sub-rule (4) and in the proviso to sub-rule (4), for the words,brackets and figures “sub-rules (1) and (2)”,wherever they occur, the words , brackets, figures and letter “sub-rules (1), (2) and (2A)” shall be substituted;

(d)in sub-rule (5), for the words, brackets and figures “sub-rules (1) and (2)”, the words, brackets, figures and letter “sub-rules (1), (2) and (2A)” shall be substituted;

(2) afterrule 10 T, in the heading, for the words “Safe Harbour Rules”, the words “ Safe Harbour Rules for International Transactions” shall be substituted;

(3) after rule 10TG, the following rules shall be inserted, namely:-

‘“Safe Harbour Rules for Specified Domestic Transactions” 

10TH. Definitions.- For the purposes of this rule and rules 10THA to 10THD,-

(a) "Appropriate Commission” shall have the same meaning as assigned to it in sub-section (4) of section 2 of the Electricity Act, 2003 (36 of 2003);

(b) “Government company”shall have the same meaning as assigned to it in subsection (45) of section 2 of the Companies Act,2013 (18 of 2013);

10THA. Eligible assessee.– The ‘eligible assessee’ means a person who has exercised a valid option for application of safe harbour rules in 3 accordance with the provisions of rule 10 THC, and is a Government company engaged in the business of generation, transmission or distribution of electricity.

10THB. Eligible specified domestic transaction.–The “Eligible specified domestic transaction” means a specified domestic transaction undertaken by an eligible asseessee and which comprises of :-

(i) supply of electricity by a generating company; or
(ii) transmission of electricity; or
(iii) wheeling of electricity.

Safe Harbour
10THC.(1)Where an eligible assessee has entered into an eligible specified domestic transaction in any previous year relevant to an assessment year and the option exercised by the said assessee is treated to be validly exercised under rule 10THD, the transfer price declared by the assessee in respect of such transaction for that assessment year shall be accepted by the income tax authorities, if it is in accordance with the circumstances as specified in sub-rule (2).

(2) The circumstances referred to in sub-rule (1) in respect of the eligible specified domestic transaction specified in column (2) of the Table below shall be as specified in the corresponding entry in column (3) of the said Table.


SNo
Eligible specified domestic Transaction
Circumstances
1
Supply of electricity, transmission of electricity, wheeling of electricity referred to in item (i), (ii) or (iii) of rule THB,as the case may be.
The tariff in respect of supply of electricity, transmission of electricity, wheeling of electricity, as the case may be, is determined by the Appropriate Commission in accordance with the provisions of the Electricity Act, 2003 (36 of 2003).
 (3) No comparability adjustment and allowance under the second proviso to sub-section (2) of section 92C shall be made to the transfer price declared by the eligible assessee and accepted under sub-rule (1).

(4) The provisions of sections 92D and 92E in respect of a specified domestic transaction shall apply irrespective of the fact that the assessee exercises his option for safe harbour in respect of such transaction.

Procedure.
10 THD.(1) For the purposes of exercise of the option for safe harbour, the assessee shall furnish a Form 3CEFB, complete in all respects, to the Assessing Officer on or before the due date specified in Explanation 2 to subsection (1) of section 139 for furnishing the return of income for the relevant
assessment year :

Provided that the return of income for the relevant assessment year is furnished by the assessee on or before the date of furnishing of Form 3CEFB:

Provided further that in respect of eligible specified domestic transactions undertaken during the previous year relevant to the assessment year beginning on the 1st day of April, 2013 or beginning on the 1st day of April, 2014, Form 3CEFB can be furnished by the assessee on or before the 31st
day of March, 2015.

(2) On receipt of Form 3CEFB, the Assessing Officer shall verify whether-

 (i) theassessee exercising the option is an eligible assessee; and
 (ii) the transaction in respect of which the option is exercised is an eligible specified domestic transaction,
before the option for safe harbour by the assessee is treated to be validly exercised.

(3) Where the Assessing officer doubts the valid exercise of the option for the safe harbour by an assessee, he may require the assessee, by notice in writing, to furnish such information or documents or other evidence as he may consider necessary, and the assessee shall furnish the same within the timespecified in such notice.

(4) Where-
(a) theassessee does not furnish the information or documents or other evidence required by the Assessing Officer; or

(b) the Assessing Officer finds that the assessee is not an eligible assessee; or

(c) the Assessing Officer finds that the specified domestic transaction in respect of which the option referred to in sub-rule (1) has been exercised is not an eligible specified domestic transaction; or

(d) the tariff is not in accordance with the circumstances specified in sub-rule (2) of rule 10 THC,
the Assessing Officer shall, by order in writing, declare the option exercised by the assessee under sub-rule (1) to be invalid and cause a copy of the said order to be served on the assessee:

 Provided that no order declaring the option exercised by the assessee to be invalid shall be passed without giving an opportunity of being heard to the assessee.

(5) If the assessee objects to the order of the Assessing Officer under subrule (4) declaring the option to be invalid, he may file his objections with the Principal Commissioner or the Commissioner or the Principal Director or the Director, as the case may be, to whom the Assessing Officer is subordinate,
within fifteen days of receipt of the order of the Assessing Officer.

(6) On receipt of the objection referred to in sub-rule (5), the Principal Commissioner or the Commissioner or the Principal Director or the Director, as the case may be, shall after providing an opportunity of being heard to the assessee, pass appropriate orders in respect of the validity or otherwise of the option exercised by the assessee and cause a copy of the said order to be served on the assessee and the Assessing Officer.

(7) For the purposes of this rule,-
(i) no order under sub-rule(4) shall be made by an Assessing Officer after expiry of a period of three months from the end of the month in which Form 3CEFB is received by him;

 (ii) the order under sub-rule (6) shall be passed by the Principal Commissioner or Commissioner or Principal Director or Director, as the case may be, within a period of two months from the end
of the month in which the objection filed by the assessee under sub-rule(5) is received by him.

(8) If the Assessing Officer or the Principal Commissioner or the Commissioner or the Principal Director or the Director, as the case may be, does not pass an orderwithin the time specified in sub-rule (7), then the option for safe harbour exercised by the assessee shall be treated as valid.’;

(B) in Appendix II, after Form No. 3CEFA, the following Form shall be inserted, namely:-

Download Form 3CEFB
Tags-form 3cefb,download form 3cefb,form 3cefb download

COMMENTS

Follow by Email

Name

.csi,1,1.9 rpu,1,3g,1,5.4 fvu download,1,6th pay scale,1,7th pay scale,8,80c deduction,3,aadhar card,4,ACT,1,adjustments of advance tax,1,advance tax,4,advance tax adjustments,1,advance tax calculator,3,advance tax dates,1,ALL ABOUT,15,all about health policy,3,all about hindu undivided family,2,all about huf,6,all about iec number,1,all about insurance policy,4,all about mutual fund,2,all about permanent account number,2,all about public provident fund,23,all about section 80c,2,ALL ABOUT SERVICE TAX,4,ALL ABOUT TDS,7,all india banking officer association,1,alp,2,alternate minimum tax,2,alumunium circles,1,amendments in 80g of income tax act,3,amendments rules vat,2,american taxes,1,anti dumping duty,21,apa,2,application for online tan,3,assam vat,1,ATM,8,audit,4,BAD DEBTS,1,bank india,3,bank rate,1,banking,204,Banking officer association,1,banks in india,2,base year 2001-02 ltcg,1,BJP,1,black money,2,BROKERS,1,bsnl,2,BUDGET,4,budget 2014,5,budget 2015,6,budget 2017,3,business,2,CANDIDATES,1,capital gains,25,case laws,2,cash reserve ratio,1,cbdt clarification on garib kalyan yojana,1,cbdt press release,3,cc account,1,central excise,57,central excise duty calculation,1,central excise notification,16,CESS,2,cii,5,circular,1,citixw=en chaeter draft,1,clarification about 80 CCD of income tax,1,clarification on garib kalyan yojana,1,company,11,composition scheme,1,composition scheme in gst,1,contribute pension scheme,2,COPYRIGHT,1,cost inflation index,5,cotton yarn,1,credit card,17,credit rating,2,CRICKET,6,crr,2,ctt,1,custom,172,custom notification,57,dearness allowance,6,deduction u/s 16,1,deduction u/s 80c,1,deduction u/s 80ddb ay 2017-18,1,deduction u/s 80ddb fy 2016-17,1,delhi,4,delhi vat rate changes,2,delhi vat rates,11,demat account,1,deny service tax on restuarants,1,department emails,1,depreciation,8,details of paid refund of tax,1,dgft,26,diesel prices rise,1,different bank rtgs rates,3,din number,1,discussion paper on dtc,1,DIWALI,1,DOLLAR,1,double taxation avoidance agreement,21,download fvu 5.4,1,download rpu 1.9,1,dtaa between india and finland,20,DTC,6,DTC coming to india,3,duty drawback scheme,1,e filing of cenral excise return,1,e wallet for mutual fund,1,e-file income tax return,1,e-filing of service tax return,1,E-STAMP DUTY,1,e-tds intermediary,5,E-TDS SOFTWARE,2,earn money online,1,EBIZ,1,economic growth,1,economic growth model of tourism,1,economy,2,education cess,1,ELECRICITY,2,ELECTIONS,5,ELECTIONS 2014,1,epcg terminal excise duty,1,epf,24,epf interest rate 2016-17,1,esi limit increased,3,ESI notification,2,ETDS SOFTWARE,7,excel based salary calculator,1,EXCEL CALCULATOR,75,EXCISE,9,EXCISE CIRCULAR,3,excise classification,1,excise duty,1,excise duty detail,1,excise duty in india,1,excise exemption,1,excise notification,26,excise notification no 20,1,excise notification no 21,1,excise notification no 22,1,excise tax exemption,1,exempted salary income,1,EXPENSES,1,faded note,1,FBT,1,fdi,3,fdr,1,file extension fvu,7,FINANCE,3,finance act 2013,1,finance bill,8,FINANCIAL CRISES,1,fixed deposit,8,foreign exchange rates,1,FOREIGN TRADE,2,FORM 10-IB INCOME TAX,1,FORM 10IB,1,FORM 16,6,form 16-16a fuv software,16,form 16a,5,form 26as income tax,2,form 26as india,2,form 26as online,2,form 26as registration,2,form 26as utn,1,form 49a,3,form 61a income tax,1,form 61a registration procedure,1,form26as status,1,fraud emails,1,FREE EDUCATION IN INDIA,1,FREE ETDS SOFTWARE,4,frequent dishonour of cheques,1,fringe benefit adjustments,1,fvu,42,fvu 5.4,1,fvu 5.4 version download,1,fvu for quarterly returns,2,fvu version 5.4,1,fvu3.2,1,g,1,gaar,2,garib kalyan yojana 2016,1,gas cylinder prices rise,1,gift and income tax,5,gold scheme,10,goods and service tax in india,2,gratuity calculator,1,GRATUITY LIMIT,2,GST,2,GST AND EXCISE,1,gst coming to india,17,gst composition scheme,1,gst genuine concerns,4,gst in india,23,gst item exception,1,gst rate,3,gst registration,5,gst return rules,1,gst sailent features,10,gst tax,11,gst tax in india,9,guideline for online registration of tan,2,HARYANA,4,haryana vat,4,HIMACHAL PACKAGE,1,HINDU,2,HOME LOAN,18,home loan rate,2,hotels service tax notification,1,house rent allowance,10,housing loan,8,HOW TO,19,how to create huf,3,how to e-file excise return,1,how to file returnin gst,1,how to know tax credit online,1,how to protect data online,1,how to register for form 61a,1,how to watch tax credit online,1,HRA,4,HUMOR,3,iec number in india,1,immort and export goods by air,1,import export,11,import export code number,7,income declaration scheme,19,income exempted from income tax,1,INCOME TAX,417,income tax 80c deduction,1,income tax access,1,income tax act,10,income tax advance tax dates,1,income tax amendments,1,income tax calculator,1,income tax calculator ay 2018-19,1,income tax calculator financial year 2010-11,1,income tax calculator for analysis year 2018-19,1,income tax calculator for fy 2017-18,1,income tax calculator xls,1,income tax cases,2,income tax circular,1,income tax compliance scheme,2,income tax deduction,37,income tax deduction 80c ay 2017-18,1,income tax deduction 80c fy 2016-17,1,income tax deduction for medical treatment,1,income tax deduction u/s 16,1,income tax deduction u/s 16 ay 2017-18,1,income tax deduction u/s 80c,1,income tax deduction u/s 80ddb,1,income tax deductions under 80c,2,income tax defaulters,1,income tax demand,1,income tax department emails,2,income tax dispute resolution panel rules,1,income tax education,1,income tax education programme,1,INCOME TAX EXAMS,1,income tax exempted income,1,income tax exemption,13,INCOME TAX FORM 10IB,1,income tax form 15g,7,income tax form 15h,2,income tax form 61a,1,income tax forms,95,income tax is sending emails,1,INCOME TAX NOTIFICATION,20,income tax office and banks,1,income tax on educational and medical institution,1,income tax on property,1,income tax on salary,2,INCOME TAX ON SECOND HOUSE PROPERTY,3,income tax provisions,1,income tax rates,1,income tax rates in new tax code,1,income tax refund,12,income tax refund statusincome tax refund loans,1,income tax remittances,1,income tax return,49,income tax return 2015-16,2,income tax return for nri,2,income tax rules,10,income tax scrutiny,7,INCOME TAX SECTION,44,income tax slabs,8,income tax slabs 2016-17,1,income tax slabs ay 2016-17,1,income tax slabs ay 2017-18,1,income tax slabs fy 2016-17,1,income tax slabs fy 2017-18,1,income tax transport rules,1,INDIA,8,india income tax,1,INDIA NOMINATION SYSTEM,2,INDIA POST,2,india share market,1,indian bank,1,indian currency,1,indian government,2,indian income tax on fixed deposits nricomputation of total income for nri,1,INDIAN POST,2,indra gandhi national old age pension scheme,1,INDUSTRIAL POLICY,7,inflation rate,1,INSURANCE PLANS,6,interest rate on epf,1,INTEREST RATES,4,intermediary,1,INTERNET,3,introduction of dtc,2,IPL,1,ipo,5,ipo irregularty,1,ipo process reduced,3,ipo time,1,irda,1,IT 2015-16,1,it calculator 2017-18,1,it deduction 80c 2016-17,1,ITO RESULTS,1,itr 2 for financial year 2017-18,1,itr 2 in excel 2017-18,1,ITR 2013-14,17,itr 2014-15,12,ITR 2015-16,15,itr 2016-17,11,itr 2017-18,10,itr 3 in excel 2017-18,1,itr 3 in excel fy 2017-18,1,itr 3 in java fy 2017-18,1,itr 4s ay 2017-18,1,itr 5 ay 2018-19,1,itr 5 for ay 2018-19,1,itr 5 for fy 2017-18,1,itr 5 fy 2017-18,1,itr 5 in java 2017-18,1,itr 6 2017-18,1,itr 6 fy 2017-18,1,itr 7 2017-18,1,itr 7 2018-19,1,itr 7 for financial year 2017-18,1,itr 7 for fy 2017-18,1,itr forms 2017-18itr ay 2017-18,1,itr in java 2017-18,1,itr income tax reurn preparation software,2,itr1 ay 2017-18,1,itr2 for fy 2017-18,1,itr5,1,itr7 17-18,1,itr7 18-19,1,itr7 2017-18,1,jammu and kashmir,1,KANDHAR,1,KASHMIR,3,kisan vikas patra,2,kyc,4,last date for advance tax,1,latest fvu,1,latest fvu 5.4 free download,1,latest fvu version 5.4,1,latest rpu 1.9,1,latest rpu version 1.9,1,liquor,1,LLP,1,loan,3,long term capital gain,1,long term capital gain calculation after base year 2001-02,1,long term capital gain calculator,1,long term infrastructure bonds,1,ltc,1,ltcg base year 2001,1,mat,4,MDU,1,mediclaim policy,5,microsoft windows 7,1,MOBILE,2,mobile banking in india,2,mobile vs. atm,1,monetary policy,3,Money laundering act,1,MUSIC NOTATION,1,MUTUAL FUND,6,mutual fund in e wallet,1,new amendment to employee family pension scheme in india,5,new circular for section 195,1,new cpc,1,new ipo,1,new ipo of small companies,2,new method for refund income tax,1,new pension scheme,6,new provision of tds,1,NEW RETURN PREPARATION SOFTWARE,7,new rule on perquisites,1,new saral 2 for income tax return,1,new service tax st3 version,1,new st3 1.9,1,new tds rates,3,new version st3,1,NOMINATION SYSTEM,2,notificaton no. 66(e),1,nps,1,nri income tax,1,nri income tax 2008-2009,1,ongc looking for restoration,1,ONLINE,1,online insurance,5,online register for general excise tax numbersales tax online registration,1,online registration for pan,1,online registration for viewing 26as,1,online service tax paymentservice tax payment online,1,online view tax credit,1,OPINION POLL,2,PAN,32,PAN FOR Tds,1,PAN registration for form 26AS,1,paper excise duty exemption,1,PARTNERSHIP LAW,4,pay commission,1,pay excise tax online,1,pension,5,permanent account number pan holder registration for online view of form 26as,1,perquisite valuation,1,perquisites 2016-17,1,perquisites taxation,1,perquisites valuation,1,petrol prices rise,1,pick up and drop rule to income tax,1,plastic excise duty exemption,1,pmgky,5,pmvvy,1,POLITICS,3,polypropylene excise duty excemption,1,post office,2,ppf,30,pradhan mantri garib kalyan yojana 2016,1,PRE FBT NORMS,1,pre paid payment instruments,1,pre payment penalty,1,protection of data,1,public provident fund,30,qualification for intermediary,1,railways,4,rate of foreign currencies,1,rate of interest,2,rate of interest epf 2016-17,1,rbi,111,rbi circular on cheques,10,rbi circular on mobile banking,1,rbi circular on rtgs,1,rbi hikes crr,1,rd,3,reduction in ipo process,1,refund of tds,1,refund of tds to deductor,2,refuse to pay service tax,1,registration prodecure for form 61a,1,remittances to non resident under section 195,1,repo rate,1,reserve bank of india,8,Residential Status of Returning Indians.,2,RESULTS,2,RETURNS,1,revised dtaa,14,ROHTAK,1,royalty,1,rpu,36,rpu 1.9 download,1,RPU 2.0 FOE ETDS,6,rpu version 1.9,1,rpu version 1.9 free download,1,rtgs commission,1,rtgs in india,5,rtgs procedure in india,2,rtgs rates in india,3,rti,3,rules of dispute for income tax,1,RUPEE,1,safeguard duty,2,salary,22,salary allowances,9,salary deduction under section 16,1,salary income exempted,1,salary income tax,2,salary income which is exempted from income tax,1,salary tax experts,1,salary under section 192,1,sale against f form,1,saving,1,saving account,16,sbi,7,schedule,2,scribbled notes,1,sebi,23,sebi circular,17,sebi new guideline,9,SECOND HOME INCOME TAX IMPLICATION,1,second home tax,1,section 194a,1,section 194c for tds,1,section 195 of income tax,1,section 40 A3,2,section 80 CCD of income tax,1,section 80c of income tax,2,SECTION 80DDB,1,section 80g,1,section 80g of income tax,1,senior citizen scheme,3,SERVICE TAX,116,service tax circular,6,service tax deny on hotels,1,SERVICE TAX EXEMPTIONS,1,service tax form,1,service tax notification,10,service tax on restuarants,1,SERVICE TAX RATES,1,service tax return,1,SERVICE TAX.,2,SEZ,6,SHARE MARKET,3,share market india,1,share market live on internet india,1,shayari,2,SMS,1,SOME POINTS TO KNOW,3,SRINAGAR,1,st3,2,st3 1.9,1,st3 ver 1.9,1,st3 version 1.9,1,stainless steel patti,1,state bank of india,1,state income tax refund,1,steel excise duty exemption,1,sukanya samriddhi account,2,swacch bharat cess,1,tamilnadu contribute pension scheme,1,tan,6,tan online application,4,tan registration online,5,tax,1,tax credit refund status,1,TAX DEDUCTION AT SOURCE,1,tax defaulters,1,tax planning,4,taxation of perquisites,1,TAXES ON PREQISITES,2,tcs email,3,TDS,160,tds amendments,1,tds circular for job work,2,tds conference,1,tds emails,1,tds job,1,tds limit,1,tds new circular,4,tds new provision,1,tds new provision from 1st april 2010,1,tds new rates,1,TDS NEW RULES,1,tds notification,1,tds on interest,1,tds on job work,1,tds on property,1,tds on salary,7,tds on salary calculator,3,tds on transport contract,2,tds on transport contract if pan provided,1,tds rates for financial year 2009-10,1,tds refund,1,tds refund status,1,tds work,1,tds.tcs,3,tds/tcs rules 2010,3,TENDERS,1,time in ipo process,1,timing of market indiaindia share market analysis,1,timings of share market india,1,TRACES,36,TRADE POLICY,2,transporter celing,1,transporter payment increased,1,transporter payment limit,1,TRAVEL,2,tuition fees deduction of income tax,1,types of excise duty,1,UAN NO.,1,unique payment interface,1,USEFULNESS,158,vacancy,2,VAT,14,vat forms,1,vat rules,2,view tax credit online,1,watch 26as form on net banking,1,watch detaiils of refund of tax,1,wealth tax,2,WHAT IS,7,window 7,1,windows 7 download,1,windows 7 in india,1,windows 7 pirated,1,wish,1,WITHDRAWL MONEY FROM ATM,3,woman,1,written with pen on note,1,yarnwaste,1,
ltr
item
Taxalertindia: Safe harbour rules for specified domestic transaction and form 3cefb
Safe harbour rules for specified domestic transaction and form 3cefb
Taxalertindia
http://www.taxalertindia.com/2015/02/safe-harbour-rules-for-specified.html
http://www.taxalertindia.com/
http://www.taxalertindia.com/
http://www.taxalertindia.com/2015/02/safe-harbour-rules-for-specified.html
false
4958114534680130554
UTF-8
Loaded All Posts Not found any posts VIEW ALL Readmore Reply Cancel reply Delete By Home PAGES POSTS View All RECOMMENDED FOR YOU LABEL ARCHIVE SEARCH ALL POSTS Not found any post match with your request Back Home Sunday Monday Tuesday Wednesday Thursday Friday Saturday Sun Mon Tue Wed Thu Fri Sat January February March April May June July August September October November December Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec just now 1 minute ago $$1$$ minutes ago 1 hour ago $$1$$ hours ago Yesterday $$1$$ days ago $$1$$ weeks ago more than 5 weeks ago Followers Follow THIS CONTENT IS PREMIUM Please share to unlock Copy All Code Select All Code All codes were copied to your clipboard Can not copy the codes / texts, please press [CTRL]+[C] (or CMD+C with Mac) to copy