Form 57 Income Tax Rules 2026 pdf download and Key points

FORM NO. 57
[See rule 123(4)]
Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of section 171(4)

Under the Income-tax Rules, 2026, Form No. 57 is the statutory “Intimation by a designated constituent entity, resident in India, of an international group, for the purposes of section 171(4)”. It is closely related to the Master File (Form 56) and is governed by Section 171(1)(b) and 171(4) of the Income-tax Act, 2025, and Rule 123(4) of the Income-tax Rules, 2026.

Here are all the key points regarding Form No. 57 based on the sources:

1. Purpose of the Form Form 57 acts as an official intimation to the Income Tax Department. When a Multinational Enterprise (MNE) or international group has multiple constituent entities operating in India, instead of every single entity filing a separate Master File (Form 56), the group can designate just one entity to file it on behalf of everyone. Form 57 is used to convey this designation to the Department.

2. Applicability (Who Should File) The form must be filed by the designated constituent entity of an international group.

• It is strictly required in cases where there are more than one constituent entities of an international group in India that are required to furnish Form No. 56.
• If the international group has designated one specific entity to comply with the requirements of section 171(1)(b) of the Act, that specific designated entity must file Form 57.

3. Due Date Form 57 has a strict advance deadline: it must be filed at least 30 days before the due date for filing Form No. 56 (Master File).

4. Structure of the Form While the exact sub-parts of the form’s structure are not detailed exhaustively in the provided text, the form is designed to capture the structural and required information necessary to formally identify the designated constituent entity and link it to the broader international group.

Form 57 Income Tax Rules 2026 pdf download

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