(6)The information and documents specified in sub-rule (3) shall be kept and maintained for a period of eight years from the end of relevant assessment year.Explanation. - For the purposes of this rule,-(i)"constituent entity" shall have the meaning as assigned to it in clause (d) of sub-section (9) of section 286;(ii)"group" shall have the meaning as assigned to it in clause (e) of sub-section (9) of section 286;(iii)"intermediate holding company or entity" means a company or an entity that has controlling interest in another company or entity and is itself controlled by, or is subsidiary of, another company or entity;(iv)"immediate holding company or entity" means the company or the entity that directly maintains the controlling interest in the Indian concern;
