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Information or documents to be furnished under section 285A

Rule 114DB - MISCELLANEOUS - Income Tax - Rule 114DB - 1[114DB. .-(1) Every Indian concern referred to in section 285A shall, for the purposes of the said section, maintain and furnish the information and documents in accordance with this rule. (2) The information shall be furnished in Form No. 49D electronically under digital signature to the Assessing Officer having jurisdiction over the Indian concern within a period of ninety days from the end of the financial year in which any transfer of t .....

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transaction. (3) The Indian concern shall maintain the following alongwith its english translation, if the documents originally prepared are in foreign languages and produce the same when called upon to do so by any income-tax authority in the course of any proceeding to substantiate the information furnished under sub-rule (2), namely: - (i) details of the immediate holding company or entity, intermediate holding company or companies or entity or entities and ultimate holding company or entity .....

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ompany or entity which directly or indirectly holds the assets in India through, or in, the Indian concern for two years prior to the date of transfer of the share or interest ; (vi) information relating to the decision or implementation process of the overall arrangement of the transfer; (vii) information in respect of the foreign company or entity and its subsidiaries, relating to, - (a) the business operation; (b) personnel; (c) finance and properties; (d) internal and external audit or the v .....

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uments which are issued in connection with the transactions under the accounting practice followed. (4) Where there are more than one Indian concerns that are constituent entities of a group, the information may be furnished by any one Indian concern, if, - (i) the group has designated such Indian concern to furnish information on behalf of all other Indian concerns that are constituent of the group, and (ii) the information regarding the designated Indian concern has been conveyed in writing on .....

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