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    <title>Furnishing of report in respect of an international group under section 511</title>
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    <description>Prescribes the procedural framework for furnishing reports in respect of an international group under section 511. The Joint Director, as designated by the Director General of Income-tax (Systems), is the income-tax authority, and notification under section 511(1) is to be made in Form No. 58 two months before the due date. Resident parent entities or alternate reporting entities must furnish the report in Form No. 59, while constituent entities must do so within the prescribed period, with a shorter period applying where systemic failure in the parent entity&#039;s country or territory has been intimated.</description>
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    <pubDate>Fri, 20 Mar 2026 18:07:03 +0530</pubDate>
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      <description>Prescribes the procedural framework for furnishing reports in respect of an international group under section 511. The Joint Director, as designated by the Director General of Income-tax (Systems), is the income-tax authority, and notification under section 511(1) is to be made in Form No. 58 two months before the due date. Resident parent entities or alternate reporting entities must furnish the report in Form No. 59, while constituent entities must do so within the prescribed period, with a shorter period applying where systemic failure in the parent entity&#039;s country or territory has been intimated.</description>
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