Daily Archives: November 16, 2017

CBDT has notified final rules on Master File and Country-by-Country (CbCR)

Country-by-Country reporting requirement – CBDT notifies Final Rules: (For International groups/entities – Indian & Foreign) Finance Act, 2016 had amended Section 92D of the Income-tax Act, 1961 (‘the Act’) and introduced Section 286 to provide certain requirements regarding keeping, maintaining … Continue reading

Posted in Direct Tax |