Form 60 Income Tax Rules 2026 pdf download and Key points

FORM NO. 60
[See rule 124(6)]
Intimation on behalf of the international group for the purposes of section 511(5)

Under the Income-tax Rules, 2026, Form No. 60 is the statutory “Intimation on behalf of the international group for the purposes of section 511(5)”. It is governed by Section 511(5) of the Income-tax Act, 2025, and Rule 124(6) of the Income-tax Rules, 2026.

Here are all the key points regarding Form No. 60:

1. Purpose of the Form Form 60 is an official intimation used by an international group (Multinational Enterprise) that operates in India. It is used to formally designate a single constituent entity that will take on the responsibility of filing the group’s Country-by-Country Report (CbCR) in Form No. 59 with the Indian tax authorities.

2. Applicability (Who Should File) The form is required to be filed by an international group only if it has multiple constituent entities resident in India. Instead of each entity filing separately or creating confusion regarding compliance, the group files Form 60 to nominate one specific Indian entity to fulfill the reporting requirement under section 511(4).

3. Frequency and Due Date While there is no standalone specific timeline prescribed generally under the Act, the rule dictates a strict advance deadline. Form 60 must be filed at least 30 days before the due date of filing the Country-by-Country Report (Form No. 59).

4. Structure of the Form The form is structurally divided into two parts to map out the group’s entities:

• Part A (Particulars of the International Group): Captures the Name, Address, E-mail ID, and Contact Number of the overall international group.
• Part B (Other Information): Captures the specific Name and Address of the parent entity. Crucially, it captures the Name, Address, and Permanent Account Number (PAN) of the specific constituent entity designated to furnish the CbCR, alongside the details of all other constituent entities resident in India.

5. Mode of Filing and Verification

• Online Only: Form 60 is an e-Form and must be filed electronically through the Income Tax e-Filing portal (by navigating to ‘e-File’ > ‘Income Tax forms’ > ‘File Income Tax Forms’).
• Verification Requirement: Once the details are filled and previewed, the form must be e-Verified and submitted. It must be formally signed and verified by a person who is legally competent to verify the return of income under Section 265 of the Income-tax Act, 2025.

Form 60 Income Tax Rules 2026 pdf download

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