Forms › Transfer Pricing & International Taxation › Form 58

Form 58 — Intimation by constituent entity where parent is non-resident

Compiled — pending CBDT Appendix III cross-check G · Transfer Pricing & International Taxation

Replaces old Form 3CEAC. Under the Income-tax Act, 2025, this compliance now uses Form 58.

New form numberForm 58

Old form number3CEAC

Act 2025 reference511(1)

CategoryG · Transfer Pricing & International Taxation

Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 58?

Form 58 is the Income-tax Act, 2025 form titled “Intimation by constituent entity where parent is non-resident”. It replaces the earlier Form 3CEAC used under the Income-tax Act, 1961 (and the Income-tax Rules, 1962). The purpose of the form is unchanged — the number and format have been updated under the new law.

It falls under the Transfer Pricing & International Taxation category and relates to Section 511 of the Act, and applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.

A fuller plain-language explainer for Form 58, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 58 is governed under Section 511 of the Income-tax Act, 2025.

🔎 Verify in the official Act (PDF)

Transitional rule — which form applies?

⚠️ Which form applies depends on the tax year the compliance relates to, not the calendar date you file. Proceedings for tax years beginning before 1 April 2026 (assessments, appeals, TDS for transactions up to 31 March 2026, and Section 89 relief for those years) continue on the old forms.

Frequently asked questions

What is the new form for Form 3CEAC?

Under the Income-tax Act, 2025, old Form 3CEAC is replaced by Form 58 — Intimation by constituent entity where parent is non-resident. It applies to Tax Year 2026-27 onwards.

From when does Form 58 apply?

It applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026. Compliance relating to earlier tax years continues on the old forms.

Not sure which form applies to your case?

Our Chartered Accountants handle the filing end-to-end — TDS certificates, audit reports, trust/NGO compliance and more.

💬 Ask our CA on WhatsApp

This directory is compiled from official CBDT / incometax.gov.in sources and reputable references, and is being reconciled against the Gazette-notified Income-tax Rules, 2026 (Appendix III). Forms marked “compiled” are pending that final cross-check. This is general information, not tax advice.

Form 58 — Intimation by constituent entity where parent is non-resident

What is Form 58?

Transitional rule — which form applies?

Frequently asked questions

Related forms in this category