Draft - Framing of rules in respect of Country-by-Country reporting and furnishing of master file – comments and suggestions-reg. - F. No. 370142/25/2017-TPL - Income Tax Act, 1961
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Country-by-Country reporting and Master File rules set thresholds, required contents, filing forms, designation and electronic filing duties. Proposed rules 10DA and 10DB and Forms 3CEBA-3CEBE/3CEBB-3CEBD implement Master File and Country by Country reporting under sections 92D and 286: thresholds for applicability, detailed Master File content requirements, form based filing and designation procedures for Indian constituent entities, electronic filing and security responsibilities, retention periods, and incorporation of section 286 definitions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Country-by-Country reporting and Master File rules set thresholds, required contents, filing forms, designation and electronic filing duties.
Proposed rules 10DA and 10DB and Forms 3CEBA-3CEBE/3CEBB-3CEBD implement Master File and Country by Country reporting under sections 92D and 286: thresholds for applicability, detailed Master File content requirements, form based filing and designation procedures for Indian constituent entities, electronic filing and security responsibilities, retention periods, and incorporation of section 286 definitions.
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