Income Tax Rules, 2002

CHAPTER-VIA

DOCUMENTATION AND CO UNTRY-BY-COUNTRY REPORTING REQUIREMENTS PART-II COUNTRY-BY-COUNTRY REPORTING REQUIREMENTS

From: 2023-11-01 - To: 0000-00-00 27B. For every fiscal year, every constituent entity resident in Pakistan, if the constituent entity is not the ultimate parent company 01 the surrogate parent entity, shall furnish to the Board, on or before the date the constituent entity is required to file return under section 118, the details of the ultimate parent entity or the surrogate parent entity of the MNE group and the country or territory of which the said entities are resident: Provided that for fiscal year relating…