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[Cites 0, Cited by 0] [Section 21AC(5)] [Section 21AC] [Entire Act]

Union of India - Subsection

Section 21AC(5)(b) in Income Tax Rules, 1962

(b)a profile of the multinational group of which the specified person is a part along with the name, address, legal status and country of tax residence of each of the enterprises comprised in the group with whom the assessee has entered into a transaction, and ownership linkage among them;