CBDT’s Draft Guidelines on TP Documentation in Master File and Country-by-Country Reporting

CBDT’s Draft Notification for Comments on Proposed New Rules 10DA, 10DB and new Forms 3CEBA to 3CEBE on guidelines for maintaining and furnishing of TP Documentation in the Master File and Country-by-Country reporting

In view of insertion of Section 286 and amendment of Section 92D of the IT Act for implementation of BEPS project of OECD, the CBDT has drafted a Notification for comments on proposed new Rules 10DA, 10DB and new Forms 3CEBA to 3CEBE which are to be inserted in IT Rules, for laying down the guidelines for maintaining and furnishing of transfer pricing documentation in the Master File and Country-by-Country reporting.

The comments and suggestions of stakeholders and general public on the above draft notification have been invited by the CBDT and can be submitted electronically latest by 16th October, 2017 at the email address dirtpl1@nic.in

New IT Rules 10DA/ 10DB and Forms 3CEBA to 3CEBE (Guidelines for TP Documentation in Master File and Country-by-Country Reporting: CBDT’s Draft Notification dt. 6 Oct. 2017

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