{"id":38632,"date":"2022-08-23T15:53:13","date_gmt":"2022-08-23T10:23:13","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=38632"},"modified":"2024-06-01T15:21:42","modified_gmt":"2024-06-01T09:51:42","slug":"master-file-and-country-by-country-report","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/","title":{"rendered":"Master File and CbCR related Forms in India"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\" data-wp-editing=\"1\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-38635 size-full\" title=\"Master File and Country by Country Report\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Master-File-and-CbCR-related-Forms-in-India-1.png\" alt=\"Master File and Country by Country Report\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Master-File-and-CbCR-related-Forms-in-India-1.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Master-File-and-CbCR-related-Forms-in-India-1-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Master-File-and-CbCR-related-Forms-in-India-1-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Master-File-and-CbCR-related-Forms-in-India-1-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Master-File-and-CbCR-related-Forms-in-India-1-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Master-File-and-CbCR-related-Forms-in-India-1-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><br \/>\nOn November 1, 2017, the <\/span><span style=\"font-weight: 400;\">Ministry of Finance<\/span><span style=\"font-weight: 400;\"> of India issued a press release on the <\/span><span style=\"font-weight: 400;\">Central Board of Direct Taxes (CBDT)<\/span><span style=\"font-weight: 400;\"> rules regarding Transfer Pricing Documentation (TPD) in the master file and country-by-country (CbC) report. On 06\/2017, the CBDT invited comments on the proposal to insert Rules 10DA, 10DB and Forms Nos. 3CEBA to 3CEBE into the Income Tax Rules, 1962 (hereinafter referred to as the &#8220;Rules&#8221;). After examining the recommendations and comments, the<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">CBDT issued rules regarding the master file and the CbC Report. The deadline for submitting the CbC Report for the reporting financial year 2016-17 has been extended to 31 March 2018. The deadline for submitting the master file for the fiscal year 2016-17 has also been extended to March 31, 2018 as a time-relief measure.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\">\n<p style=\"text-align: justify;\"><b>Table of content<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Meaning\"><span style=\"font-weight: 400;\">Meaning of Master File\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Master\"><span style=\"font-weight: 400;\">Master file \u2013 rule 10DA \u2013 monetary threshold for maintenance of master file<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Manner\"><span style=\"font-weight: 400;\">Manner of filing of master file forms<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Background\"><span style=\"font-weight: 400;\">Background of country by country reporting (CbCR)\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Objectives\"><span style=\"font-weight: 400;\">Objectives of CbCR related forms<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Monetary\"><span style=\"font-weight: 400;\">Monetary threshold for maintenance of country-by-country report related forms<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#and\"><span style=\"font-weight: 400;\">Manner and due date of filing of country-by-country report<\/span><\/a><\/li>\n<li id=\"Meaning\"><a href=\"#Conclusion\"><span style=\"font-weight: 400;\">Conclusion<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>Meaning of Master File\u00a0<\/b><\/h2>\n<p id=\"Master\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A set of records related to one of the main entities of an information system, such as customers, employees, products, and vendors. Master files contain descriptive data such as names and addresses, as well as summary information such as amounts owed and year-to-date sale, contrast with the transaction file.\u00a0<\/span><\/p>\n<h2><b>Master file \u2013 rule 10DA \u2013 Monetary threshold for Maintenance of Master File<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The international group will keep information and documents in the master file when:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The consolidated group income of the international group is more than Rs 500 million (as shown in the consolidated financial statements of the international group) and<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total value of international transactions \u2014<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is more than Rs. 50 million during the accounting year, according to the books of accounts, or<\/span><\/li>\n<li id=\"Manner\">It is more than Rs. 10 million in connection with the purchase, sale, transfer, lease or use of intangible assets.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><b>Manner of Filing Master File Related Forms<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The following are the Manner of Filing Master File Related Forms:<\/span><\/p>\n<h3><b>Master File Form 3CEAA<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">International group information will be provided in the master file on Form 3CEAA. Such a form consists of two parts:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Part A of Form 3CEAA:<\/b><span style=\"font-weight: 400;\"> Must be filed by every constituent entity of an international group even if the dual threshold of group income (i.e. Rs 500 crore) and international transaction (i.e. Rs 50\/10 crore) is not met.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Part B of Form 3CEAA:<\/b><span style=\"font-weight: 400;\"> This section must be completed by the founding entity that meets the two-threshold condition listed above.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li id=\"Background\"><b>Notification Form 3CEAB: <\/b>If the international group has more than one constituent entity established in India, it should designate one entity to file the master file on Form 3CEAA. In such a case, Form 3CEAA must be filed by that designated underlying entity and its notification should be filed on Form 3CEAB.<\/li>\n<\/ul>\n<h2><b>Background of Country by Country Reporting (CbCR)\u00a0<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Section 92D of the Information technology Act, 2000 requires the maintenance of prescribed information and documents relating to international transactions and specified domestic transactions.<\/span><\/p>\n<p id=\"Objectives\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The OECD Report on Basic Erosion and Profit Shifting (BEPS) Action Plan 13 provides revised standards for transfer pricing documentation and a template for reporting income, earnings, taxes paid, and certain indicators of economic activity by country. The BEPS report recommends that countries adopt a standardised approach to transfer pricing documentation.<\/span><\/p>\n<h2><b>Objectives of CbCR related Forms<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The key objectives of Country Based Reporting (CbCR) are as follows: \u2013<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The report calls for taxpayers to articulate a consistent stance on transfer pricing around the world.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The report will provide the <\/span><span style=\"font-weight: 400;\">tax<\/span><span style=\"font-weight: 400;\"> administration with useful information to assess the risk.<\/span><\/li>\n<li id=\"Monetary\">It will make it easier for <a href=\"https:\/\/www.cagmc.com\/tax-planning\/\"><span style=\"font-weight: 400;\">tax<\/span><\/a><span style=\"font-weight: 400;\"> administrations to determine where their resources can be used most effectively and, in the event of an <\/span><span style=\"font-weight: 400;\">audit<\/span><span style=\"font-weight: 400;\">, provide information to initiate and target audit investigations.<\/span><\/li>\n<\/ul>\n<h2><b>Monetary threshold for maintenance of Country-by-Country Report related forms<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As per rule 10DB, where the consolidated group income of the international group exceeds Rs. 5500 crore for country-wise reporting, <\/span><span style=\"font-weight: 400;\">Monetary threshold for maintenance of Country-by-Country Report related forms are as follows:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Form 3CEAC Information: <\/b>An Indian entity whose parent entity is located outside India will have to provide information on or before the prescribed date on Form 3CEAC: &#8211;\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Whether it is an international group&#8217;s alternative reporting entity; or<\/span><\/li>\n<li id=\"and\">Details of the parent accounting entity or alternative reporting entity, if part of an international group, and the country in whose territory the said entities are resident.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><b>Manner and due date of filing of Country-by-Country Report<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Manner and due date of filing of Country-by-Country Report can be understood as follows:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Category<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><b>Requirement<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><b>Due date of filing CbC report<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Parent Entity or alternate reporting entity, resident in India<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">File CbCR in Form 3CEAD for every reporting accounting year<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Within 12 months from end of reporting accounting year<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Constituent entity resident in India (whose parent entity is not a resident in India)<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">File CbCR in Form 3CEAD for every reporting accounting year<\/span><\/td>\n<td id=\"Conclusion\" style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Within 12 months from end of reporting accounting year<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Conclusion<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">An unprecedented focus on aggressive international tax planning has rocked the country under the leadership of the most powerful players in the world of international tax administration and policymaking. Emerging economies, notably <a href=\"https:\/\/en.wikipedia.org\/wiki\/India\" target=\"_blank\" rel=\"noopener\">India<\/a>, China, and Brazil, have taken a more active role in shaping the new international tax regime, despite not being members of the OECD. The Indian Courts and Judiciary discover and interpret tax laws and give judgments, which today, in the current trend, the world is watching with binocular vision.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On November 1, 2017, the Ministry of Finance of India issued a press release on the Central Board of Direct [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":38635,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Master File and Country by Country Report - CAGMC<\/title>\n<meta name=\"description\" content=\"Latest Guide on Master File and Country by Country Report. Manner of filing of master file forms, Background of CbCR &amp; objective. %\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Master File and Country by Country Report - CAGMC\" \/>\n<meta property=\"og:description\" content=\"Latest Guide on Master File and Country by Country Report. Manner of filing of master file forms, Background of CbCR &amp; objective. %\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/\" \/>\n<meta property=\"og:site_name\" content=\"Goyal Mangal &amp; Company\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/goyalmangal\" \/>\n<meta property=\"article:published_time\" content=\"2022-08-23T10:23:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-01T09:51:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Master-File-and-CbCR-related-Forms-in-India-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CA Rishabh Maheshwari\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"CA Rishabh Maheshwari\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/\"},\"author\":{\"name\":\"CA Rishabh Maheshwari\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/c7a532ee41fb3606b665428f3dee9988\"},\"headline\":\"Master File and CbCR related Forms in India\",\"datePublished\":\"2022-08-23T10:23:13+00:00\",\"dateModified\":\"2024-06-01T09:51:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/\"},\"wordCount\":920,\"publisher\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Master-File-and-CbCR-related-Forms-in-India-1.png\",\"articleSection\":[\"Miscellaneous\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/\",\"url\":\"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/\",\"name\":\"Master File and Country by Country Report - CAGMC\",\"isPartOf\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Master-File-and-CbCR-related-Forms-in-India-1.png\",\"datePublished\":\"2022-08-23T10:23:13+00:00\",\"dateModified\":\"2024-06-01T09:51:42+00:00\",\"description\":\"Latest Guide on Master File and Country by Country Report. Manner of filing of master file forms, Background of CbCR & objective. %\",\"breadcrumb\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/#primaryimage\",\"url\":\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Master-File-and-CbCR-related-Forms-in-India-1.png\",\"contentUrl\":\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Master-File-and-CbCR-related-Forms-in-India-1.png\",\"width\":1200,\"height\":630,\"caption\":\"Master File and Country by Country Report\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.cagmc.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Master File and CbCR related Forms in India\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#website\",\"url\":\"https:\/\/www.cagmc.com\/blog\/\",\"name\":\"Goyal Mangal &amp; Company\",\"description\":\"Best CA Firm in Jaipur\",\"publisher\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cagmc.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#organization\",\"name\":\"Goyal Mangal & Company\",\"url\":\"https:\/\/www.cagmc.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.cagmc.com\/wp-content\/uploads\/2020\/01\/logo4.png\",\"contentUrl\":\"https:\/\/www.cagmc.com\/wp-content\/uploads\/2020\/01\/logo4.png\",\"width\":673,\"height\":145,\"caption\":\"Goyal Mangal & Company\"},\"image\":{\"@id\":\"https:\/\/www.cagmc.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/goyalmangal\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/c7a532ee41fb3606b665428f3dee9988\",\"name\":\"CA Rishabh Maheshwari\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/04873f1a1698a4cc2724eb0f8f0c7225?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/04873f1a1698a4cc2724eb0f8f0c7225?s=96&d=mm&r=g\",\"caption\":\"CA Rishabh Maheshwari\"},\"description\":\"CA Rishabh Maheshwari is an associate Chartered Accountant having expertise in conducting statutory and internal audits of large clients. He has also done a certified course on Concurrent audits of banks. He is responsible for coordination, planning, team leadership in connection with Audits and GST of Private and Public Companies with an experience of almost 3 years.\",\"url\":\"https:\/\/www.cagmc.com\/blog\/author\/rishabhmaheshwari\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Master File and Country by Country Report - CAGMC","description":"Latest Guide on Master File and Country by Country Report. Manner of filing of master file forms, Background of CbCR & objective. %","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/","og_locale":"en_US","og_type":"article","og_title":"Master File and Country by Country Report - CAGMC","og_description":"Latest Guide on Master File and Country by Country Report. Manner of filing of master file forms, Background of CbCR & objective. %","og_url":"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/","og_site_name":"Goyal Mangal &amp; Company","article_publisher":"https:\/\/www.facebook.com\/goyalmangal","article_published_time":"2022-08-23T10:23:13+00:00","article_modified_time":"2024-06-01T09:51:42+00:00","og_image":[{"width":1200,"height":630,"url":"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Master-File-and-CbCR-related-Forms-in-India-1.png","type":"image\/png"}],"author":"CA Rishabh Maheshwari","twitter_card":"summary_large_image","twitter_misc":{"Written by":"CA Rishabh Maheshwari","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/#article","isPartOf":{"@id":"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/"},"author":{"name":"CA Rishabh Maheshwari","@id":"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/c7a532ee41fb3606b665428f3dee9988"},"headline":"Master File and CbCR related Forms in India","datePublished":"2022-08-23T10:23:13+00:00","dateModified":"2024-06-01T09:51:42+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/"},"wordCount":920,"publisher":{"@id":"https:\/\/www.cagmc.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Master-File-and-CbCR-related-Forms-in-India-1.png","articleSection":["Miscellaneous"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/","url":"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/","name":"Master File and Country by Country Report - CAGMC","isPartOf":{"@id":"https:\/\/www.cagmc.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/#primaryimage"},"image":{"@id":"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Master-File-and-CbCR-related-Forms-in-India-1.png","datePublished":"2022-08-23T10:23:13+00:00","dateModified":"2024-06-01T09:51:42+00:00","description":"Latest Guide on Master File and Country by Country Report. Manner of filing of master file forms, Background of CbCR & objective. %","breadcrumb":{"@id":"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/#primaryimage","url":"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Master-File-and-CbCR-related-Forms-in-India-1.png","contentUrl":"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/08\/Master-File-and-CbCR-related-Forms-in-India-1.png","width":1200,"height":630,"caption":"Master File and Country by Country Report"},{"@type":"BreadcrumbList","@id":"https:\/\/www.cagmc.com\/blog\/master-file-and-country-by-country-report\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.cagmc.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Master File and CbCR related Forms in India"}]},{"@type":"WebSite","@id":"https:\/\/www.cagmc.com\/blog\/#website","url":"https:\/\/www.cagmc.com\/blog\/","name":"Goyal Mangal &amp; Company","description":"Best CA Firm in Jaipur","publisher":{"@id":"https:\/\/www.cagmc.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cagmc.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.cagmc.com\/blog\/#organization","name":"Goyal Mangal & Company","url":"https:\/\/www.cagmc.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.cagmc.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.cagmc.com\/wp-content\/uploads\/2020\/01\/logo4.png","contentUrl":"https:\/\/www.cagmc.com\/wp-content\/uploads\/2020\/01\/logo4.png","width":673,"height":145,"caption":"Goyal Mangal & Company"},"image":{"@id":"https:\/\/www.cagmc.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/goyalmangal"]},{"@type":"Person","@id":"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/c7a532ee41fb3606b665428f3dee9988","name":"CA Rishabh Maheshwari","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.cagmc.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/04873f1a1698a4cc2724eb0f8f0c7225?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/04873f1a1698a4cc2724eb0f8f0c7225?s=96&d=mm&r=g","caption":"CA Rishabh Maheshwari"},"description":"CA Rishabh Maheshwari is an associate Chartered Accountant having expertise in conducting statutory and internal audits of large clients. He has also done a certified course on Concurrent audits of banks. He is responsible for coordination, planning, team leadership in connection with Audits and GST of Private and Public Companies with an experience of almost 3 years.","url":"https:\/\/www.cagmc.com\/blog\/author\/rishabhmaheshwari\/"}]}},"_links":{"self":[{"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/posts\/38632"}],"collection":[{"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/comments?post=38632"}],"version-history":[{"count":6,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/posts\/38632\/revisions"}],"predecessor-version":[{"id":51597,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/posts\/38632\/revisions\/51597"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/media\/38635"}],"wp:attachment":[{"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/media?parent=38632"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/categories?post=38632"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cagmc.com\/blog\/wp-json\/wp\/v2\/tags?post=38632"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}