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[Cites 0, Cited by 0] [Section 286(9)] [Section 286] [Entire Act]

Union of India - Subsection

Section 286(9)(c) in The Income Tax Act, 1961

(c)"alternate reporting entity" means any constituent entity of the international group that has been designated by such group, in the place of the parent entity, to furnish the report of the nature referred to in sub-section (2) in the country or territory in which the said constituent entity is resident on behalf of such group;