Tag Archives: Instruction No. 2/2018

Country by Country (CbC) Reports : CBDT issued Instruction No 2/2018

By | June 29, 2018

Appropriate use of Country by Country Reports CBDT has issued Instruction No. 2/2018 dated 27th June, 2018 on the use of CbC Reports by the Transfer Pricing Officer (TPO) during the TP audits. The purposes for which the reports shall be used and when their use shall be considered as inappropriate. Instruction No. 2/2018 F.No.  500/13/2016-APA-1 Government… Read More »