Recently, post public consultation on the draft rules, CBDT notified the much-awaited final rules in respect of Country-by-Country reporting (CbCR) and furnishing of Master File (MF) pursuant to adoption of OECD’s BEPS Action Plan-13 in India. CBDT has inserted Rules 10DA and 10DB and Forms 3CEAA to 3CEAE in the Income-tax Rules, 1962 (‘the Rules’), laying down the guidelines for maintaining and furnishing of TP documentation in the MF and CbCR. Rakesh Nangia, Managing Partner and Amit Agarwal, Partner- Transfer Pricing with inputs from Anchal Kapoor, Associate Director and Kanika ChhabraContributed an article on Final Rules on Master File and CbCR in India – Signaling significant increase in Indian compliance obligations for Taxsutra Final Rules On Master File in India - tax Sutra