https://www.taxtmi.com/acts?id=52057 Resident constituent entities must notify the prescribed authority if part of an international group with a non-resident parent and identify any parent or designated alternate reporting entity. A parent or alternate reporting entity resident in India must file a jurisdictional report for each reporting accounting year within the prescribed period containing aggregated country-by-country financial and operational data, constituent entity particulars and principal business activities. Alternate filing arrangements, exceptions based on filing in another jurisdiction, verification notices by the tax authority, and a consolidated revenue threshold exemption are prescribed. en-us Thu, 14 Aug 2025 18:49:59 +0530 Mon, 08 Sep 2025 17:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52057 Resident constituent entities must notify the prescribed authority if part of an international group with a non-resident parent and identify any parent or designated alternate reporting entity. A parent or alternate reporting entity resident in India must file a jurisdictional report for each reporting accounting year within the prescribed period containing aggregated country-by-country financial and operational data, constituent entity particulars and principal business activities. Alternate filing arrangements, exceptions based on filing in another jurisdiction, verification notices by the tax authority, and a consolidated revenue threshold exemption are prescribed. Act-Rules Income Tax Thu, 14 Aug 2025 18:49:59 +0530 https://www.taxtmi.com/acts?id=52057