Annual compliance report filing requires Form No. 52 submission within the prescribed timeline and onward circulation to tax authorities. Annual compliance report is required to be furnished by the assessee for each year covered in the agreement to the Principal Chief Commissioner of Income-tax (International Taxation). The report must be filed in Form No. 52 within thirty days of the due date for filing the income-tax return for the relevant year or within ninety days of entering into the agreement, whichever is later. The Principal Chief Commissioner of Income-tax (International Taxation) must forward copies to the competent authority of India, the jurisdictional Commissioner of Income-tax and the jurisdictional Transfer Pricing Officer.