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What is Form – 3CEAE

What is Form 3CEAE

Intimation on behalf of the international group for the purpose of the proviso to section 286(4) of Income Tax Act, 1961 read with rule 10DB of Income Tax Rules, 1962

To whom form 3CEAE can be furnished 

This form is also furnished to “Director General of Income Tax Risk Assessment” -DGIT(RA)

Applicability of Form 3CEAE

This form is only applicable when the international group having more than one constituent entity operating in India.

The objective of form 3CEAE

In this form Intimation to DGIT is made that which constituent entity in India shall file form 3CEAC when an international group has more than one constituent resident entity in India.

The filing date for Form 3CEAE to DGIT(RA)

Till now, there is no timeline in rules, CBDT will release notification for the same.

Information required in form 3CEAE

  • Name, address, and PAN of reporting entity.
  • Name of International group.
  • Name and address of the parent entity of the group.
  • Name, address, and PAN of a constituent entity designated for furnish form 3CEAC
  • Name, PAN, and address of all other Indian resident constituent entities of the international group.

What to be maintained in records

The information and documents shall be kept and maintained for a period of 8 years from the end of the relevant assessment year.

i.e. In the case of  AY 2018-19, the record shall maintain till AY 2026-27.

 

Find Your 3CEAE form here: Form 3CEAE