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Section 114H in Income Tax Rules, 1962 [Entire Act]

determining whether a controlling person of a pre-existing account of passive non-financial entity is a reportable person, a reporting financial institution may rely ... case of pre-existing entity account held by one or more non-financial entity with an aggregate balance or value which does not exceed
Union of India - Section Cites 0 - Cited by 0

Section 114F in Income Tax Rules, 1962 [Entire Act]

entity is managed by another entity that is a depository institution, a custodial institution, a specified insurance company, or an investment entity mentioned ... which the entity has been in existence. Explanation 2. - The term "investment entity" shall not include an entity that is an active non-financial entity
Union of India - Section Cites 0 - Cited by 0

The Companies (Indian Accounting Standards) Rules, 2015

accordance with paragraph 14, an entity shall treat the receipt of that information in the same way as non-adjusting events after the reporting period ... owners of the parent and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance
Union of India - Act Cites 0 - Cited by 1

INTER-GOVERNMENTAL AGREEMENT AND MEMORANDUM OF UNDERSTANDING (MOU) BETWEEN GOVERNMENT OF INDIA AND GOVERNMENT OF USA TO IMPROVE INTERNATIONAL TAX COMPLIANCE AND TO IMPLEMENT FOREIGN ACCOUNT TAX COMPLIANCE ACT OF USA

Depository Institution, an Investment Entity, or a Specified Insurance Company. (h) The term "Custodial Institution" means any Entity that holds, as a substantial portion ... being made; or (ii) the period during which the entity has been in existence. (i) The term "Depository Institution" means any Entity that accepts deposits
International Treaty - Act Cites 0 - Cited by 0

Section 9 in The Income Tax Act, 1961 [Entire Act]

twelve months: Provided also that if the company or the entity ceases to exist before the end of accounting period, as aforesaid, then, the accounting ... before the company or, as the case may be, the entity, ceases to exist; (d) "specified date" means the - (i) date on which the accounting
Union of India - Section Cites 0 - Cited by 3722

Tamil Nadu Transparency in Tenders Act, 1998

services or construction and no reasonable alternative or substitute exists or where the procuring entity having procured goods, equipment, technology from a supplier or contractor ... with the existing goods, equipment or technology: Provided that a committee of three experts consisting one technical representative of the procuring entity, one technical representative
State of Tamilnadu- Act Cites 0 - Cited by 475
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