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Constituent Co. to furnish info. of international group irrespective of international transaction; Rule 10DA amended

January 8, 2020
The Finance (No. 2) Act, 2019 has amended section 92D to provide that a constituent entity of an MNE group shall be required to maintain and furnish the master file even when it doesn’t enter into any international transaction during the year. The consequential amendments have been made the corresponding rules also. The Central Board of Direct Taxes (CBDT) has amended to the Rule 10DA and Rule 10DB of the Income-tax Rules, 1962.
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