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    <title>Extending the due date for furnishing of report u/s 286(4) of the Income-tax act, 1961</title>
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    <description>An administrative one time extension permits constituent entities in India whose parent entities are US resident to furnish the report required under section 286(4) for reporting accounting years ending up to April 29, 2018 by April 30, 2019, in view of the India US exchange agreement not yet being notified and the exchange mechanism not being operational, notwithstanding the Rules&#039; general twelve month filing period and prior extension to March 31, 2019 for earlier reporting years.</description>
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