Income Tax Form No. 58 is prescribed under Rule 124 of the Income-tax Rules, 2026 for the purposes of section 511(1) of the Income-tax Act, 2025. The form is used to intimate the Income Tax Department about the entity responsible for filing the Country-by-Country Report (CbCR) of an international group.
The form must be filed by every constituent entity resident in India that forms part of an international group where the parent entity is not resident in India. Through this form, the entity informs the department whether it is acting as the alternate reporting entity of the international group or provides details of the parent entity or alternate reporting entity responsible for filing the report.
Form No. 58 contains two sections. Part A includes particulars of the Indian constituent entity such as name, address, PAN, email address and contact details. Part B requires information about the international group, including details of the parent entity and details of the alternate reporting entity if one has been designated by the group to file the report.
The due date for filing Form No. 58 is two months prior to the due date for furnishing the Country-by-Country Report in Form No. 59. The CbCR itself must be filed within twelve months from the end of the reporting accounting year. Form No. 58 is submitted electronically through the income tax e-filing portal following completion and verification of the required details.
Guidance Note on Income Tax Form No. 58: 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)
Purpose:
Relevant rule for Form No. 58 is Rule 124 of the Income-tax Rules, 2026. Form No. 58 is an intimation by every 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) of the Income-tax Act, 2025 regarding the following:
a) Whether it is an alternate reporting entity of the international group; or
b) The details of the parent entity or the alternate reporting entity, if any, of the international group, and the country or territory of which the said entities are resident.
Form No. 58 intimates the Indian Income-tax authorities as to where the international group’s Country-by-Country Report (CbCR) [report as specified under section 511(2)] will be filed.
Who Should File:
Form No. 58 is to be filed by every constituent entity, resident in India, which is part of an international group,
if the parent entity of that group is not resident in India.
Frequency & Due Dates:
The due date for filing Form No. 58 is two months prior to the due date for furnishing the CbCR (Form No. 59) by the parent or alternate reporting entity. The CbCR (Form No. 59) is to be filed within 12 months from the end of the reporting accounting year.
Structure of Form No. 58:
The structure and required information in Form No. 58 include:
- Part A: Particulars of the Constituent Entity – Name, address and Permanent Account Number (PAN), email id, contact number of the constituent entity
- Part B: Other information – Name of the international group of which the assessee is a constituent entity, details of the parent entity of the international group; if the international group has designated an alternate reporting entity in place of the parent entity to furnish the report referred to in section 511(2), name, address and country of residence of the alternate reporting entity to be provided; Reportable Accounting Year
What are the documents required to file Form No. 58?
The following information/document in relation to the interanion group may be required for filing Form No. 58:
- Details of the constituent entity, resident in India, filling the form
- Details of the international group
- Details of the alternate reporting entity, if any, designated by the international group
What is the process flow of filing Form No. 58?
Form No. 58 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. 58
- Alternatively, enter Form No. 58 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.
