Form No. 60 – Intimation on behalf of the international group for the purposes of section 511(5)

Purpose:

Relevant rule for Form No. 60 is Rule 124 of the Income-tax Rules, 2026. Form No. 60 is an intimation on behalf of an international group with multiple constituent entities in India to designate a single entity that will file the Country-by-Country Report (Form No. 59) under section 511(4) in India.

Who Should File:

An international group with multiple constituent entities resident in India is required to file Form No. 60 to designate a single entity to file Form No. 59 under section 511(4) of the Income-tax Act, 2025.

Frequency & Due Dates:

Although no timeline is prescribed under the Act or the Rules in respect of filing of Form No. 60, it is required to be filed at least 30 days before the due date of filing Form No. 59 (Country-by-Country Report).

Structure of Form No. 60:

The structure and required information in Form No. 60 include:

Part A: Particulars of the international group

Part B: Other information

What are the documents required to file Form No. 60?

Details of the international group, details of the parent entity of the international group, details (Name, Address, PAN) of the constituent entity designated to furnish the report under section 511(4), and details (Name, Address, PAN) of all other constituent entities of the international group resident in India

What is the process flow of filing Form No. 60?

Form No. 60 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. 60
• Alternatively, enter Form No. 60 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.

International group reporting designation requires Form No. 60 for appointing the entity that files the Country-by-Country Report. Form No. 60 is the intimation to be furnished on behalf of an international group having multiple constituent entities resident in India for designating a single constituent entity to file the Country-by-Country Report in Form No. 59. The form requires particulars of the international group, the parent entity, the designated constituent entity, and the other constituent entities resident in India, including name, address and PAN details. It is to be filed as an e-form through the income tax e-filing portal, at least 30 days before the due date for Form No. 59, followed by preview and e-verification before submission.