(3)Every parent entity or the alternate reporting entity, as the case may be, resident in India, shall, for every reporting accounting year, furnish the report referred to in sub-section (2) of section 286 [***] [Omitted 'to the Director General of Income-tax (Risk Assessment)' by Notification No. G.S.R. 14(E), dated 6.1.2020 (w.e.f. 26.3.1962).] in Form No. 3CEAD.
