ARTICLE · 17 JANUARY 2020

Clarification On CbCR Filing In Certain Cases

Amicus Legal

Under normal circumstances , the due date for filing of Country by Country Report (CbCR) in India is the due date for filing tax return i.e. 30 November of the next financial year.

IndiaTax

Amicus Legal

Clarification on CbCR Filing in Certain Cases

Under normal circumstances , the due date for filing of Country by Country Report (CbCR) in India is the due date for filing tax return i.e. 30 November of the next financial year. However, there was lack of clarity on timelines for filing CbCR in cases where India does not have an agreement for exchange of information or there has been a systemic failure . Recently, the Government issued a notification stipulating following timelines in such cases –

Cases	Timeline for Reporting
1. The countries with which India does not have an agreement for exchange of information on CbCR.	Twelve months from the end of the reporting accounting year.

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Clarification On CbCR Filing In Certain Cases

Clarification on CbCR Filing in Certain Cases

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