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

Union of India - Subsection

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

(a)"accounting year" means,—
(i)a tax year, in a case where the parent entity is resident in India; or
(ii)an annual accounting period, with respect to which the parent entity of the international group prepares its financial statements under any law in force or the applicable accounting standards of the country or territory of which such entity is resident, in any other case;