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    <title>CBDT notifies rules in respect of Country-by-Country reporting and furnishing of Master File</title>
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    <description>Entities in international groups meeting specified consolidated revenue and transaction-value thresholds must furnish a Country-by-Country Report in Form 3CEAD following the OECD template and maintain/submit a Master File in Form 3CEAA. The rules allow an international group with multiple Indian constituent entities to designate one constituent to file the Master File and permit designation of one constituent to file Part A on behalf of others to reduce compliance burden; transitional extensions for the initial reporting year were provided as a one-time relief.</description>
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