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of <h1>India Updates CbCR Requirements: Section 286, Income-tax Act, Mandates Reporting for Large International Groups, Effective FY 2016-17.</h1> India's commitment to the OECD BEPS Project led to the inclusion of section 286 in the Income-tax Act, 1961, mandating Country-by-Country Reporting (CbCR) for international groups. The initial reporting year was FY 2016-17, with the due date extended to March 31, 2018. CbCR is required for groups with consolidated revenue exceeding 6,400 crore from April 2021. The Master File threshold is 500 crore in revenue and international transactions exceeding 50 crore. Reports are submitted via Form 3CEAA and Form 3CEAD, with allowances for designating a single Indian entity to file on behalf of others.
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