COUNTRY-BY-COUNTRY REPORT IN FORM NO. 3CEAD FOR A REPORTING ACCOUNTING YEAR (ASSUMING REPORTING ACCOUNTING YEAR IS APRIL 1, 2021 TO MARCH 31, 2022) BY A CONSTITUENT ENTITY, RESIDENT IN INDIA, IN RESPECT OF THE INTERNATIONAL GROUP OF WHICH IT IS A CONSTITUENT IF THE PARENT ENTITY IS NOT OBLIGED TO FILE REPORT UNDER SECTION 286(2) OR THE PARENT ENTITY IS RESIDENT OF A COUNTRY WITH WHICH INDIA DOES NOT HAVE AN AGREEMENT FOR EXCHANGE OF THE REPORT ETC.