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[Cites 0, Cited by 0] [Section 286(9)] [Section 286] [Entire Act]

Union of India - Subsection

Section 286(9)(j) in The Income Tax Act, 1961

(j)"reporting accounting year" means the accounting year in respect of which the financial and operational results are required to be reflected in the report referred to in [sub-sections (2) and (4)] [Substituted 'sub-section (2)' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.];