Form No. 03CEAC - Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of sub-section (1) of section 286 of the Income-tax Act, 1961
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Intimation requirement for constituent entities of international groups: disclose group, parent and reporting entity details and declarant verification. Obligation for a constituent entity resident in India to intimate prescribed group and reporting details where the international group's parent entity is not resident in India. The form requires identification of the constituent entity, PAN and address; the group's and parent entity's names, addresses and country of residence; whether an alternate reporting entity is designated and its details; and the reportable accounting year. The declaration must be signed by a person competent to verify the return and include the declarant's capacity, address and PAN.
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.
Intimation requirement for constituent entities of international groups: disclose group, parent and reporting entity details and declarant verification.
Obligation for a constituent entity resident in India to intimate prescribed group and reporting details where the international group's parent entity is not resident in India. The form requires identification of the constituent entity, PAN and address; the group's and parent entity's names, addresses and country of residence; whether an alternate reporting entity is designated and its details; and the reportable accounting year. The declaration must be signed by a person competent to verify the return and include the declarant's capacity, address and PAN.
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