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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
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