Important update especially for Indian Constituent entities having US parent:

Central Board of Direct Taxes (CBDT) vide circular no 9/2018 issued today extends the time line to 31 March 2019 for filing CbC report by Indian Constituent entities having parent entity jurisdiction with which India does not have an agreement providing for exchange of the report.

Readmore-  https://www.incometaxindia.gov.in/pages/communications/index.aspx