Form No. 03CEAE - Intimation on behalf of the international group for the purposes of the proviso to sub-section (4) of section 286 of the Income-tax Act, 1961
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International group reporting requires designated constituent entity disclosure of group, parent and PAN details with authorised verification. The intimation requires the international group's name, the parent entity's name and address, identification of the designated constituent entity (name, address, PAN) tasked to furnish the report, and names, PANs and addresses of all other constituent entities resident in India; the form must be signed by a person competent to verify the return under section 140.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
International group reporting requires designated constituent entity disclosure of group, parent and PAN details with authorised verification.
The intimation requires the international group's name, the parent entity's name and address, identification of the designated constituent entity (name, address, PAN) tasked to furnish the report, and names, PANs and addresses of all other constituent entities resident in India; the form must be signed by a person competent to verify the return under section 140.
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