https://www.taxtmi.com/acts?id=53429 Maintenance and furnishing of prescribed information and documents by a constituent entity of an international group is required where the consolidated group revenue and aggregate value of international transactions exceed the specified thresholds. The records cover the group structure, business profile, supply chain, service arrangements, transfer pricing policies, intangible property, financing arrangements, annual consolidated financial statement, and relevant tax rulings. The information is furnished in Form No. 56 by the due date, with Part A required even if the conditions are not met, and the records must be retained for nine years. en-us Fri, 20 Mar 2026 18:06:50 +0530 Fri, 27 Mar 2026 14:43:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53429 Maintenance and furnishing of prescribed information and documents by a constituent entity of an international group is required where the consolidated group revenue and aggregate value of international transactions exceed the specified thresholds. The records cover the group structure, business profile, supply chain, service arrangements, transfer pricing policies, intangible property, financing arrangements, annual consolidated financial statement, and relevant tax rulings. The information is furnished in Form No. 56 by the due date, with Part A required even if the conditions are not met, and the records must be retained for nine years. Act-Rules Income Tax Fri, 20 Mar 2026 18:06:50 +0530 https://www.taxtmi.com/acts?id=53429