https://www.taxtmi.com/acts?id=31824 Amendments to section 286 require the parent or alternate reporting entity of an international group resident in India to furnish the country-by-country report within twelve months from the end of the reporting accounting year, add cross-reference to sub-section (4) for constituent entities, redefine "agreement" to combine treaty-based arrangements and a notified exchange agreement for such reports, and make textual adjustments to filing references and singular/plural usage; the changes are stated to be clarificatory and retrospective. en-us Thu, 01 Feb 2018 17:17:56 +0530 Fri, 02 Feb 2018 13:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=31824 Amendments to section 286 require the parent or alternate reporting entity of an international group resident in India to furnish the country-by-country report within twelve months from the end of the reporting accounting year, add cross-reference to sub-section (4) for constituent entities, redefine "agreement" to combine treaty-based arrangements and a notified exchange agreement for such reports, and make textual adjustments to filing references and singular/plural usage; the changes are stated to be clarificatory and retrospective. Act-Rules Bills Thu, 01 Feb 2018 17:17:56 +0530 https://www.taxtmi.com/acts?id=31824