Multi-nationals entities in India with an annual consolidated group turnover of over EURO 750 million (roughly equivalent to Rs. 5,500 crores) would be required to report on the following on a disaggregated, country-by-country basis, instead of a single aggregate file:

- Revenue, profit / loss before tax, tax paid, tax accrued, stated capital, accumulated earnings
- Number of employees
- Tangible assets, not being cash or equivalents
- Details of each group entity, including residential status and main business activity

The new documentation regime will apply for FY 2016-17, and the first filing will be due by November 20, 2017.