https://www.taxtmi.com/news?id=19567 Amendments extend the CbCR filing period to twelve months from the end of the reporting accounting year for parent entities and AREs resident in India and for constituent entities resident in India with non resident parents where the overseas parent has no filing obligation; AREs resident abroad will follow their jurisdictional due date. "Agreement" is defined to include specified exchange instruments and Central Government notified exchange agreements, and "reporting accounting year" is defined as the accounting year reflected in the CbCR. The changes are clarificatory and apply retrospectively. en-us Mon, 05 Feb 2018 15:09:00 +0530 Mon, 05 Feb 2018 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=19567 Amendments extend the CbCR filing period to twelve months from the end of the reporting accounting year for parent entities and AREs resident in India and for constituent entities resident in India with non resident parents where the overseas parent has no filing obligation; AREs resident abroad will follow their jurisdictional due date. "Agreement" is defined to include specified exchange instruments and Central Government notified exchange agreements, and "reporting accounting year" is defined as the accounting year reflected in the CbCR. The changes are clarificatory and apply retrospectively. News - Mon, 05 Feb 2018 15:09:00 +0530 https://www.taxtmi.com/news?id=19567