When penalty under Section 271GB(1) may be imposed?

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... equires a parent entity resident in India or an alternate reporting entity resident in India to furnish a 'Country by Country Report' (CbCR) in respect of the international group of which it i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X