CBDT proposes consolidated group revenue & international transaction value dependent threshold for Master-File

Oct 06,2017

CBDT proposes insertion of Rule 10DA, 10DB and Forms 3CEBA to 3CEBE in Income-tax Rules 1962, laying down guidelines for maintaining and furnishing TP documentation in Master File and CbCR; Due date for submission of Master File is due date for furnishing the return of income as specified in Sec 139(1), however, for FY 2016-17, Master File maybe furnished at any time on or before 

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