Q. Due dates for filing Form 3CEAA, 3CEAB and 3CEAD

Question

Sir, a designated Indian constituent entity who will file Form 3ceaa (master file) on behalf of other Indian constituent entity and whole international group is required to file Form 3ceab before 30 days from the date of filing Form 3ceaa (Master File).
As per rule 10DA, the date of filing Form 3CEAA is 30.11.2018 and consequently the date of filing Form 3ceab is 31.10 2018.

However, after amendment in section 286(2) by Finance Act 2018, the date of filing Form 3CEAD( CbCR)  by such designated Indian entity is 31.03.2019. Please confirm my understanding.