Income Tax Form No. 60 is prescribed under Rule 124 of the Income-tax Rules, 2026 and is used to intimate the Income Tax Department about the designation of a single constituent entity to file the Country-by-Country Report (CbCR) on behalf of an international group in India. The form relates to the requirements under section 511(5) of the Income-tax Act, 2025.
Where an international group has multiple constituent entities resident in India, the group may designate one entity to furnish the Country-by-Country Report in Form No. 59. This designation must be communicated to the department through Form No. 60. The form therefore acts as a notification to identify the entity responsible for filing the report on behalf of the group in India.
Although no specific statutory timeline is prescribed under the Act or the Rules for filing Form No. 60, it is required to be submitted at least thirty days before the due date for filing the Country-by-Country Report in Form No. 59.
The form contains two main sections. Part A requires particulars of the international group. Part B includes details of the parent entity and the constituent entity designated to furnish the report, along with details of all other constituent entities of the group resident in India. The form is filed electronically through the income tax e-filing portal after completing the required details and verification process.
Guidance Note on Income Tax Form No. 60 – Intimation on behalf of the international group for the purposes of section 511(5)
Purpose:
Relevant rule for Form No. 60 is Rule 124 of the Income-tax Rules, 2026. Form No. 60 is an intimation on behalf of an international group with multiple constituent entities in India to designate a single entity that will file the Country-by-Country Report (Form No. 59) under section 511(4) in India.
Who Should File:
An international group with multiple constituent entities resident in India is required to file Form No. 60 to
designate a single entity to file Form No. 59 under section 511(4) of the Income-tax Act, 2025 .
Frequency & Due Dates:
Although no timeline is prescribed under the Act or the Rules in respect of filing of Form No. 60, it is required to be filed at least 30 days before the due date of filing Form No. 59 (Country-by-Country Report).
Structure of Form No. 60:
The structure and required information in Form No. 60 include:
Part A: Particulars of the international group
Part B: Other information
What are the documents required to file Form No. 60?
Details of the international group, details of the parent entity of the international group, details (Name, Address, PAN) of the constituent entity designated to furnish the report under section 511(4), and details (Name, Address, PAN) of all other constituent entities of the international group resident in India
What is the process flow of filing Form No. 60?
Form No. 60 is an e-Form, and following are the steps to file it online:
- Login to the e-filing portal
- On the dashboard, click ‘e-File’ > ‘Income Tax forms’ > ‘File Income Tax Forms’
- Scroll down to select Form No. 60
- Alternatively, enter Form No. 60 in the search box. Click on ‘File now’ button to proceed
- After checking the documents required for filing the form click on ‘Let’s Get Started’
- Fill all the necessary details and click on ‘Preview’
- After reviewing all the information, ‘Proceed’ to e-Verify’
- After verification Click on ‘Yes’ to submit the Form.
