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CBDT extends due date for filing of report in respect of International group of subsidiaries of USA residents

April 27, 2019
India and USA has entered into an agreement for furnishing of Country-by-Country report in accordance with Section 286(2), which shall come into effect when both the countries notify in this respect. Further, the due date for furnishing of report under Section 286(4), in respect of transactions between constituent subsidiaries of US parent co., has been extended by the CBDT.
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