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[Cites 0, Cited by 0] [Section 511(10)] [Section 511] [Entire Act]

Union of India - Subsection

Section 511(10)(f) in The Income Tax Act, 2025

(f)"consolidated financial statement" means the financial statement of an international group in which the assets, liabilities, income, expenses and cash flows of the parent entity and the constituent entities are presented as those of a single economic entity;