Form 58 Income Tax Rules 2026 pdf download and Key points

FORM NO. 58
[See rule 124(2)]
Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of section 511(1)

Under the Income-tax Rules, 2026, Form No. 58 is the statutory “Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India”. It is governed by Section 511(1) of the Income-tax Act, 2025, and Rule 124 of the Income-tax Rules, 2026.

Here are all the key points regarding Form No. 58:

1. Purpose of the Form Form 58 is an official intimation to the Indian Income-tax authorities to inform them where the international group’s Country-by-Country Report (CbCR) (which is filed in Form No. 59) will be filed. Specifically, it is used to formally intimate:

Whether the Indian resident constituent entity is acting as the alternate reporting entity for the international group.
If not, the specific details of the parent entity (or the alternate reporting entity) and the country or territory where those entities are resident.

2. Applicability (Who Should File) The form must be filed by every constituent entity that is a resident in India and is part of an international group, specifically in scenarios where the parent entity of that group is not resident in India.

3. Due Date Form 58 has a strict advance deadline. It must be filed two months prior to the due date for furnishing the Country-by-Country Report (Form No. 59) by the parent or alternate reporting entity. (Note: Form 59 itself is generally required to be filed within 12 months from the end of the reporting accounting year).

4. Structure of the Form The form is divided into two main parts:

Part A (Particulars of the Constituent Entity): Captures the basic details of the Indian entity filing the form, including its Name, Address, Permanent Account Number (PAN), Email ID, and Contact Number.
Part B (Other Information): Captures the Name of the international group of which the assessee is a constituent entity, as well as the requisite details regarding the parent entity or alternate reporting entity.

5. Information Required to File To successfully file Form 58, the constituent entity must have the following information handy:

Complete details of the constituent entity resident in India filing the form.
Complete details of the international group.
Details of the alternate reporting entity, if one has been designated by the international group.

6. Mode of Filing and Verification

Online Only: Form 58 is exclusively an e-Form and must be filed online through the Income Tax e-Filing portal (under the ‘e-File’ > ‘Income Tax forms’ menu).
Process: The taxpayer must fill in all necessary details, click on preview, and then formally e-Verify the submission before generating the final acknowledgment.

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