Direct tax body issues draft notification

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The Central Board of Direct Taxes (CBDT) issued a draft notification dated 6 October setting out the rules and guidelines for country by country reporting (CbCR) and maintaining/furnishing the master file (MF) inviting stakeholder comments and suggestions. As part of the government’s commitment to implement the Base Erosion and Profit Shifting Action Plans, specifically action 13 which deals with transfer pricing documentation and CbCR, Finance Act, 2016 introduced section 286, a proviso to section 92D(1) and section 92D(4).

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The business law digest is compiled by Nishith Desai Associates (NDA). NDA is a research-based international law firm with offices in Mumbai, New Delhi, Bengaluru, Singapore, Silicon Valley and Munich. It specializes in strategic legal, regulatory and tax advice coupled with industry expertise in an integrated manner.

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