Section 286(4)(a) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 286(4)] [Section 286] [Entire Act]

Union of India - Subsection

Section 286(4)(a) in The Income Tax Act, 1961

(a)[ where the parent entity is not obligated to file the report of the nature referred to in sub-section (2);] [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]

(aa)[] [Relettered by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.] with which India does not have an agreement providing for exchange of the report of the nature referred to in sub-section (2); or

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Union of India - Subsection

Section 286(4)(a) in The Income Tax Act, 1961