Form No. 57 – Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of section 171(4)

Purpose:

Relevant rule for Form No. 57 is Rule 123 of the Income-tax Rules, 2026. Form No. 57 is an intimation by a designated constituent entity of an international group under Rule 123(4). It is required to be furnished in those cases where more than one constituent entities of an international group are required to furnish Form No. 56.

Who Should File:

Where there are more than one constituent entities of an international group required to file the Form No. 56, it may be furnished by any one constituent entity, if the international group has designated such entity for this purpose; and the information has been conveyed to the Department in Form No. 57 in this behalf in accordance with Rule 123(4). The constituent entity designated by the international group to comply with the requirements of section 171(1)(b) of the Income-tax Act, 2025 may file Form No. 57.

Frequency & Due Dates:

The due date for filing Form No. 57 is at least 30 days before the due date for filing Form No. 56 (Master File).

Structure of Form No. 57:

The structure and required information in Form No. 57 include:

• Part A: Particulars of the Designated Constituent Entity – Name, address and Permanent Account Number (PAN), email id, contact number of the designated constituent entity
• Part B: Other information – Name of the international group of which the assessee is a constituent entity, details of the parent entity of the international group, Accounting Year for which the report is being submitted

What are the documents required to file Form No. 57?

The following information/document in relation to the internation group may be required for filing Form No. 57:

• Details of the designated constituent entity
• Name of the international group and details of the parent entity of the international group

What is the process flow of filing Form No. 57?

Form No. 57 is an e-Form, and following are the steps to file it online:

• Login to the e-filing portal
• On the dashboard, click ‘e-File’ > ‘Income Tax forms’ > ‘File Income Tax Forms’
• Scroll down to select Form No. 57
• Alternatively, enter Form No. 57 in the search box. Click on ‘File now’ button to proceed
• After checking the documents required for filing the form click on 'Let's Get Started'
• Fill all the necessary details and click on ‘Preview’
• After reviewing all the information, ‘Proceed’ to e-Verify'
• After verification Click on 'Yes' to submit the Form.

Designated constituent entity intimation under income tax rules governs filing of Form 57 for international group reporting Form No. 57 is an intimation by a designated constituent entity of an international group for the purposes of section 171(4), to be furnished under Rule 123 of the Income-tax Rules, 2026 when more than one constituent entity is required to file Form No. 56. The designated entity may file the form if the group has appointed it for compliance, and the intimation must be made at least 30 days before the due date for Form No. 56. The form captures particulars of the designated entity, the international group, the parent entity and the accounting year, and is filed online through the e-filing portal.