TMI BlogMaintenance, keeping and furnishing of information and document by certain personsX X X X Extracts X X X X X X X X Extracts X X X X ..... action shall keep and maintain such information and document in respect thereof as may be prescribed; (ii) being a constituent entity of an international group, shall keep and maintain such information and document in respect of an international group as may be prescribed. Explanation. For the purposes of this clause, (A) constituent entity shall have the meaning assigned to it in cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person, extend the 5 [ period of ten days ] by a further period not exceeding thirty days. (4) The person referred to in clause (ii) of sub-section (1) shall furnish the information and document referred therein to the authority prescribed under sub-section (1) of section 286, in such manner, on or before such date, as may be prescribed. ] ------------------------------- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an international group, shall also keep and maintain such information and document in respect of an international group as may be prescribed. Explanation .-For the purposes of this section,- (A) constituent entity shall have the meaning assigned to it in clause (d) of sub-section (9) of section 286; (B) international group shall have the meaning assigned to it in clause (g) of sub-s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further period not exceeding thirty days. 3 [ (4) Without prejudice to the provisions of sub-section (3), the person referred to in the proviso to sub-section (1) shall furnish the information and document referred to in the said proviso to the authority prescribed under subsection (1) of section 286, in such manner, on or before the date, as may be prescribed.] 5. Substituted vide THE FIN ..... X X X X Extracts X X X X X X X X Extracts X X X X
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