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

Last updated: 27 March 2018

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,
Daily Limit Reached

You have reached your daily limit of 2 Free News

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Community
  • Daily E-Newsletter
  • Unlimited News Access
  • Profile Visitors
  • Link Social Profiles
  • Featured Job Posts
  • Pro Badge
  • Expert GST Guidance
  • Unlimited Forum Replies
  • Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694



Guest

News posted by

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.

View News
Comments :

Recent News :

  1. FM Sitharaman Flags AI-Driven Capital Outflows as Concern for Indian Stock Markets
  2. Investment Banker Urges India to Scrap Capital Gains Tax on Foreign Investors
  3. TDS Challan for FY 2025-26 Valid for TY 2026-27 Under Cross-Year Utilisation Rules
  4. Tax Audit Extension Demand to 31st Oct 2026 Amid GST Relief and Court Rulings
  5. GSTN Introduces New e-Invoicing Facility for Reverse Charge Transactions: RCMDOM and RCMIMP Explained
  6. SEBI Proposes SME IPO Rules 2026: Rs 3 Crore Average Profit and 500 Allottees Proposed
  7. Net Direct Tax Collections Rise 13.21% to Rs 13.38 Lakh Crore Till 14th Oct 2026
  8. RBI Clarifies Foreign Exchange Risk Reserve Rules for Authorised Dealers
  9. Central Excise Duty Revised to Rs 2.5 and Rs 8.5 Per Litre from 16th October 2026
  10. CBIC Chairman Discusses 57th GST Council Reforms with Trade Associations in Bengaluru

More »

Popular News




Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member Naresh DhawanNaresh DhawanPro Member ARUP BHATTACHARYAARUP BHATTACHARYAPro Member Prakash MistryPrakash MistryPro Member GIRIDHARGIRIDHARPro Member Jaipal SinghJaipal Singh
Subscribe to Pro
Join an elite circle of professionals


Browse by Category



Latest Job Openings

View all
Company
ARTICLESHIP 30 September 2026
CA Article Assistant

CA Suraj Garg & Associates

New Delhi

CA Final

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
Featured 21 September 2026
Consultant - Reporting

Finrep Advisors LLP

Mumbai

CA

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details
Company
22 September 2026
Account Assistant

Chirag P Shah & Co. Chartered Accountant

Pune

B.Com

View Details
Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details