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 286(1)] [Section 286] [Entire Act] Union of India - Subsection Section 286(1)(b) in The Income Tax Act, 1961 (b)the details of the parent entity or the alternate reporting entity, if any, of the international group, and the country or territory of which the said entities are resident.