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Framing of rules in respect of Country-by-Country reporting and furnishing of master file comments and suggestions thereof

News and Press Release - Dated:- 6-10-2017 - Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, 6th October, 2017. PRESS RELEASE Framing of rules in respect of Country-by-Country reporting and furni .....

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he OECD Base Erosion and Profit Shifting (BEPS) Project, Section 286 of the Income-tax Act, 1961 ( the Act ) was inserted vide Finance Act, 2016, providing for furnishing of a Country-by-Country report in respect of an international group by its cons .....

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this regard. Accordingly, subsequent to the aforesaid amendments to the Act, it is proposed to insert rules 10DA, 10DB and form nos. 3CEBA to 3CEBE in the Income-tax Rules, 1962 ( the Rules ), laying down the guidelines for maintaining and furnishin .....

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