Country-by-country reporting requires detailed jurisdiction-wise disclosure of income, taxes, assets, employees and constituent entities. Form No. 59 prescribes country-by-country reporting for a resident parent entity, alternate reporting entity or other constituent entity under section 511(2) or section 511(4) read with rule 124(3). It requires entity particulars, reporting year details, filing type, reporting role and verification, and then calls for jurisdiction-wise disclosure of revenues, profit or loss before income tax, income tax paid and accrued, stated capital, accumulated earnings, employee numbers and tangible assets. It also requires a constituent-entity listing with residence, incorporation, tax identification, address, business activity and related information, together with explanatory notes and special treatment for permanent establishments.