Forms 56 and 57 relate to Master File, while Forms 58, 59 and 60 pertain to CbCR. Forms 57 and 60 facilitate designation of a constituent entity for filing, and Form 58 provides information regarding the parent or alternate reporting entity. Income Tax DepartmentCentral Board of Direct TaxesMaster File and Country-by-Country Report (CbCR): Form Nos. 59 (CbCR) Form No. 58 has two parts:Part A: Particulars of the Constituent EntityParticulars of the Constituent Entity Part B: Other informationForm No.