When penalty under Section 271GA may be imposed?

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..... r reporting by an Indian concern if following two conditions are satisfied: a. ​Shares or interest in a foreign company or entity derive substantial value, directly or indirectly, from assets .....

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..... A .​ - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - T .....

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