CBDT prescribes March 31, 2019 deadline for entities in jurisdictions not having CbCR-exchange agreement

Dec 26,2018

CBDT, as a one-time measure, extends period of furnishing CbCR by constituent entities referred to u/s 286(4)(a)/(aa) in respect of reporting accounting years ending up to February 28, 2018 to March 31, 2019; CBDT had earlier prescribed 12 month time period for furnishing CbCR by constituent entity of an international group resident in India where the parent company was not obliged to file CbCR [Sec 286(4)(a)]; However, in case the parent entit...

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