Furnishing of Report in respect of an International Group

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....Director General of Income-tax (Systems), as the case may be.] (2) The notification under sub-section (1) of section 286 shall be made in Form No. 3CEAC two months prior to the due date for furnishing of report as specified under sub-section (2) of said section.] (3) Every parent entity or the alternate reporting entity, as the case may be, resident in India, shall, for every reporting accou....

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.... regarding the designated constituent entity shall be furnished in Form No. 3CEAE.] (6) For the purposes of sub-section (7) of section 286, the total consolidated group revenue of the international group shall be ^7[six thousand four hundred] crore rupees. (7) Where the total consolidated group revenue of the international group, as reflected in the consolidated financial statement, is in fo....

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....Explanation to rule 26; (B) the terms 'accounting year', 'alternate reporting entity', 'consolidated financial statement', 'international group' and 'reporting accounting year' shall have the same meaning as assigned in sub-section (9) of section 286.]     ************** NOTES:- 1.  Inserted vide Notification No. 92/2017 dated 31-10-2017 2. Substitut....

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....ternational group; or (b) the details of the parent entity or the alternate reporting entity, as the case may be, of the international group and the country or territory of which the said entities are residents. (2) Every intimation under sub-rule (1) shall be made at least two months prior to the due date for furnishing of report as specified under sub-section (2) of section 286....