(5)If there are more than one such constituent entities of the group, resident in India, the report as mentioned in sub-section (4) shall be furnished by any one constituent entity, if—(a)the international group has designated such entity to furnish the report as per sub-section (2) on behalf of all the constituent entities resident in India; and(b)the information has been conveyed in writing on behalf of the group to the prescribed income-tax authority.
