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

Union of India - Subsection

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

(e)"group" includes a parent entity and all the entities in respect of which, for the reason of ownership or control, a consolidated financial statement for financial reporting purposes—
(i)is required to be prepared under any law in force or the accounting standards of the country or territory of which the parent entity is resident; or
(ii)would have been required to be prepared, had the equity shares of any of the enterprises were listed on a stock exchange in the country or territory of which the parent entity is resident;