I am having query regarding Master File Documentation in India Form 3CEAA. In Form 3CEAA, there is a clause no. 10 in which we have to report "Detailed descripttion of the financing arrangements of the international group, including the names and addresses of the top ten unrelated lenders".
Query is that whether we should consider lenders as on 31st December of FY or we should also include facility sanctioned by some lenders.
CAclubindia
