Form No. 03CEAD - Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section (2) or sub-section (4) of section 286 of the Income-tax Act, 1961
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Country-by-Country reporting requires jurisdictional disclosure of revenues, profit, taxes paid and accrued, capital, employees and assets. Form 3CEAD mandates Country-by-Country reporting by an Indian resident reporting entity, requiring a jurisdiction-by-jurisdiction table of revenues (related and unrelated), profit (loss) before tax, income tax paid (cash basis), income tax accrued (reportable year, excluding deferred taxes), stated capital, accumulated earnings, number of employees (FTE), and tangible assets other than cash. Constituent Entities must be listed by tax jurisdiction of residence, with rules for permanent establishments, treaty tie-breakers, and definitions and measurement conventions provided for each column. Part B lists legal entities and main business activities; Part C allows explanatory notes; form must be signed by the competent verifier.
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.
Country-by-Country reporting requires jurisdictional disclosure of revenues, profit, taxes paid and accrued, capital, employees and assets.
Form 3CEAD mandates Country-by-Country reporting by an Indian resident reporting entity, requiring a jurisdiction-by-jurisdiction table of revenues (related and unrelated), profit (loss) before tax, income tax paid (cash basis), income tax accrued (reportable year, excluding deferred taxes), stated capital, accumulated earnings, number of employees (FTE), and tangible assets other than cash. Constituent Entities must be listed by tax jurisdiction of residence, with rules for permanent establishments, treaty tie-breakers, and definitions and measurement conventions provided for each column. Part B lists legal entities and main business activities; Part C allows explanatory notes; form must be signed by the competent verifier.
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