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[Cites 0, Cited by 0] [Section 10DA(1)] [Section 10DA] [Entire Act]

Union of India - Subsection

Section 10DA(1)(i) in Income Tax Rules, 1962

(i)if the consolidated group revenue of the international group, of which such person is a constituent entity, as reflected in the consolidated financial statement of the international group for the accounting year, exceeds five hundred crore rupees; and