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What is Form 3CEAC

What is Form 3CEAC

Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purpose of section 286(1) of the Income Tax Act, 1961 read with Rule 10DB of Income Tax Rules, 1962

To whom form 3CEAC can be furnished

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

What is the Objective of form 3CEAC

In this form, every constitute entity resident in India shall inform DGIT

  • Whether it is the alternate reporting entity of an international group.
  • The detail of the parent entity or the alternate reporting entity of the international group.

Applicability of Form 3CEAC

This form is applicable only to those entities whose international group turnover exceeds ` 55,000 Million.

Filing for Form 3CEAC to DGIT(RA)

The due date of filling of CIT Return is 30th November and the due date for filling form 3CEAC is 2 Months prior to the date of filling of CIT Return i.e. Due date for filling form is 30th September.

Information required in form 3CEAC

  • Name, address, and PAN of the constituent entity.
  • Name of International group.
  • Name and address of the parent entity of the international group.
  • The Country of residence of the parent entity.
  • Name and the address of alternate reporting entity.

Find your 3CEAC Form here: Form 3CEAC