Alternate reporting Entity - Definition / Legal Terminology - Income Tax

For the purposes of section 286(9)(c) of the Income Act 1961. Alternate reporting Entity means- Any constituent entity of the international group that has been designated by such group, in the place of the parent entity, to furnish the report of the nature referred to in sub-section (2) in the country or territory in which the said constituent entity is resident on behalf of such group;