On 18 December 2018, India’s Central Board of Direct Taxes published Notification G.S.R. 1217(E), which includes the Income-tax (14th Amendment) Rules 2018 on the deadline for non-parent constituent entities to submit Country-by-Country (CbC) reports when the conditions for secondary local filing are met. Originally, the deadline for the submission of CbC reports in India was the tax return de…