India notifies MCAA for automatic exchange of CbCR

Jul 31,2017

India notifies Multilateral Competent Authority Agreement (MCAA) for automatic exchange of Country by Country Reports (CbCR); MCAA was signed by India at Beijing, China on May 12, 2016 being a party to the Convention on Mutual Administrative Assistance in Tax Matters; India now notifies the agreement in exercise of the powers conferred u/s 286(9)(b) of IT Act; Notification also includes text of the agreement as annexure

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