(3)For the purposes of sub-section (2) [and sub-section (4)] [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.], the report in respect of an international group shall include, -(a)the aggregate information in respect of the amount of revenue, profit or loss before income-tax, amount of income-tax paid, amount of income-tax accrued, stated capital, accumulated earnings, number of employees and tangible assets not being cash or cash equivalents, with regard to each country or territory in which the group operates;(b)the details of each constituent entity of the group including the country or territory in which such constituent entity is incorporated or organised or established and the country or territory where it is resident;(c)the nature and details of the main business activity or activities of each constituent entity; and(d)any other information as may be prescribed.
