Requirement to furnish country by country report under sec 286(4) of Income Tax Act

The Government of India issues clarification regarding requirement for furnishing of Country-by Country Report under Section 286(4) of Income Tax Act, 1961. In keeping with Indias commitment to implement the Recommendations of the 2015 Final Report on Action 13, titled Transfer Pricing Documentation and Country-by-Country Reporting, identified under the OECD Base Erosion and Profit Shifting (BEPS) Project, Section 286 of the Income-tax Act, 1961 (the Act) was inserted vide Finance Act, 2016,

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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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