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CBDT introduces changes in Master file and CbCR rules effective April 1, 2021

April 5, 2021

CBDT has introduced the Income-tax (9th Amendment) Rules, 2021 effective from April 1, 2021. It has further amended Rules 10DA and 10DB of the Income-tax Rules dealing with Master file and CbCR reporting for specified transactions of constituent entities of an international group. Please refer to the notification here.