Country-by-Country reporting : CBDT notifies rules
CBDT notifies rules in respect of Country-by-Country reporting and furnishing of Master File In keeping with India’s commitment to implement the recommendations of 2015 Final Report on Action 13, titled “Transfer Pricing Documentation and Country-by-Country Reporting”, identified under the OECD Base Erosion and Profit Shifting (BEPS) Project, section 286 of the Income-tax Act, 1961 (‘the Act’) was… Read More »