(1)Every constituent entity resident in India, shall, if it is constituent of an international group, the parent entity of which is not resident in India, notify the prescribed income-tax authority in the form and manner, on or before such date, as may be prescribed,—(a)whether it is the 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.
