{"id":194462,"date":"2018-03-27T11:28:51","date_gmt":"2018-03-27T05:58:51","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=194462"},"modified":"2018-03-27T11:28:51","modified_gmt":"2018-03-27T05:58:51","slug":"requirement-of-furnishing-country-by-country-report-under-s-2864-of-income-tax-act-1961-clarified","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2018\/03\/27\/requirement-of-furnishing-country-by-country-report-under-s-2864-of-income-tax-act-1961-clarified\/","title":{"rendered":"Requirement of furnishing Country-by Country Report under S. 286(4) of Income Tax Act, 1961 clarified"},"content":{"rendered":"<p style=\"text-align: justify;\">In keeping with\u00a0India\u2019s commitment to implement the Recommendations of the 2015 Final Report on Action 13, titled\u00a0<em>\u201cTransfer Pricing Documentation and Country-by-Country Reporting\u201d<\/em>, identified under the OECD Base Erosion and Profit Shifting (BEPS) Project, Section 286 of the Income Tax Act, 1961 (\u2018the Act\u2019) was inserted vide Finance Act, 2016, which provides for furnishing of a Country-by-Country (CbC) Report in respect of an International Group.<\/p>\n<p style=\"text-align: justify;\">The CbC Report is to be furnished by the ultimate parent entity of an International Group in the country or territory of its residence. As specified under sub-section (2) of Section 286, the said Report is to be furnished on or before the due date specified under Section 139(1) of the Act for furnishing of return of income for the relevant accounting year. The date for furnishing of CbC Report under sub-section (2) of Section 286 for FY 2016-17 was subsequently extended to 31<sup>st<\/sup>March, 2018 vide CBDT Circular No. 26 of 2017 dated 25th October, 2017.<\/p>\n<p style=\"text-align: justify;\">Sub-section (4) of Section 286 specifies situations in which the said report shall be furnished in India by the constituent entity of an international group, resident in India, namely, those in which there is failure to obtain CbC Report on account of the parent entity being resident of a country or territory with which India does not have an agreement providing for exchange of CbC reports or where there has been a systemic failure of the country or territory and the same has been intimated to such constituent entity.<\/p>\n<p style=\"text-align: justify;\">The Government clarified that the due date of 31st March, 2018 applies for furnishing of CbC Report under sub-section (2) of Section 286 only and not under sub-section (4) of the said section.<\/p>\n<p style=\"text-align: justify;\">The Finance Bill, 2018 (as passed by the Lok Sabha) has proposed that the due date for furnishing of CbC Report under sub-section (4) of Section 286 shall be as prescribed. Accordingly, the time for furnishing of CbC Report under sub-section (4) of Section 286 of the Act is proposed to be prescribed after the enactment of Finance Bill, 2018.<\/p>\n<p style=\"text-align: right;\">Ministry of Finance<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In keeping with\u00a0India\u2019s commitment to implement the Recommendations of the 2015 Final Report on Action 13, titled\u00a0\u201cTransfer Pricing Documentation and Country-by-Country Reporting\u201d, <\/p>\n","protected":false},"author":91,"featured_media":28141,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8051,2],"tags":[29653,29654],"class_list":["post-194462","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business_news","category-news","tag-country-by-country-report","tag-international-group"],"yoast_head":"<!-- This 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Agreement for Exchange of &#8220;CbC Reports&#8221; signed between India and USA","author":"Bhumika Indulia","date":"March 16, 2019","format":false,"excerpt":"Sub-section (4) of Section 286 of the Income-tax Act, 1961 requires that a constituent entity of an international group, resident in India, other than a parent entity or an alternate reporting entity of an international group, resident in India, shall furnish the Country-by-Country (CbC) Report in respect of the said\u2026","rel":"","context":"In &quot;Business News&quot;","block_context":{"text":"Business News","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/business_news\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/Income-Tax-Department-Logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/Income-Tax-Department-Logo.jpg?resize=350%2C200&ssl=1 1x, 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sub-section (1) and sub-section (4) of section 92D and sub-section (8) of section 286 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":253391,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/30\/cbdt-extends-due-dates-for-electronic-filing-of-various-forms-under-the-income-tax-act-1961-2\/","url_meta":{"origin":194462,"position":2},"title":"CBDT extends due dates for electronic filing of various Forms under the Income-tax Act, 1961","author":"Bhumika Indulia","date":"August 30, 2021","format":false,"excerpt":"The Central Board of Direct Taxes (CBDT) has further extend the due dates for electronic filing of 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The further details are as under: The application for registration or intimation or approval under Section 10(23C), 12A, 35(1)(ii)\/(iia)\/(iii) or 80G of the Act in Form No. 10A required to be\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBDT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":241516,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/12\/31\/extension-of-time-limits-for-income-tax-returns\/","url_meta":{"origin":194462,"position":3},"title":"Extension of time limits for income tax returns","author":"Bhumika Indulia","date":"December 31, 2020","format":false,"excerpt":"In view of the challenges faced by taxpayers in meeting the statutory and regulatory compliances due to the outbreak of COVID-19, the Government brought the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 (\u2018the Ordinance\u2019) on 31st\u00a0March, 2020 which, inter alia, extended various time limits. The Ordinance has\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":248480,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/05\/20\/government-extends-certain-timelines-in-light-of-severe-pandemic\/","url_meta":{"origin":194462,"position":4},"title":"Government extends certain timelines in light of severe pandemic","author":"Bhumika Indulia","date":"May 20, 2021","format":false,"excerpt":"The Central Government, in continuation of its commitment to address the hardship being faced by various stakeholders on account of the severe Covid-19 pandemic, has, on consideration of representations received from various stakeholders,decided\u00a0 to\u00a0 extend timelines for compliances under the Income-tax Act,1961 in the following cases, as under: The Statement\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/11\/Press-Information-Bureau.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/11\/Press-Information-Bureau.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/11\/Press-Information-Bureau.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/11\/Press-Information-Bureau.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/11\/Press-Information-Bureau.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":212537,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/28\/signing-of-inter-governmental-agreement-for-exchange-of-country-by-country-reports-between-india-and-the-united-states-of-america\/","url_meta":{"origin":194462,"position":5},"title":"Inter-Governmental Agreement signed for exchange of country by country reports between India and the United States of America","author":"Bhumika Indulia","date":"March 28, 2019","format":false,"excerpt":"India and the United States of America on the 27th\u00a0March, 2019, signed an Inter-Governmental Agreement for Exchange of Country-by-Country (CbC) Reports. The Agreement was signed by Shri P.C.Mody, Chairman, Central Board of Direct Taxes and Mr. Kenneth I. Juster, Ambassador of the United States of America to India on behalf\u2026","rel":"","context":"In &quot;News&quot;","block_context":{"text":"News","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/194462","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/91"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=194462"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/194462\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/28141"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=194462"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=194462"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=194462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}