Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Amendment of section 92D.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uch 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-section (9) of section 286. ; (ii) after sub-section (3 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in respect thereof as may be prescribed. The said section further provides that the Assessing Officer or the Commissioner (Appeals) may in the course of any proceeding require such person to furnish the information and document within the period of thirty days of it being called for or within the extended period. It is proposed to amend the said section so as to provide that the person being a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates