Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 10D(1)] [Section 10D] [Entire Act] Union of India - Subsection Section 10D(1)(a) in Income Tax Rules, 1962 (a)a description of the ownership structure of the assessee enterprise with details of shares or other ownership interest held therein by other enterprises;