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TMI BlogMaintenance, keeping and furnishing of information and document by certain personsX X X X Extracts X X X X X X X X Extracts X X X X ..... ep and maintain such information and document in respect thereof as may be prescribed; (ii) being a constituent entity of an international group, shall keep and maintain such information and document in respect of an international group as may be prescribed. Explanation.--For the purposes of this clause,-- (A) "constituent entity" shall have the meaning assigned to it in clause (d) of sub-sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n days] by a further period not exceeding thirty days. (4) The person referred to in clause (ii) of sub-section (1) shall furnish the information and document referred therein to the authority prescribed under sub-section (1) of section 286, in such manner, on or before such date, as may be prescribed.] ------------------------------- Notes :- 1. Substituted vide Finance Act, 2012, w.e.f. 01-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of an international group as may be prescribed. Explanation.-For the purposes of this section,- (A) "constituent entity" shall have the meaning assigned to it in clause (d) of sub-section (9) of section 286; (B) "international group" shall have the meaning assigned to it in clause (g) of sub-section (9) of section 286.] (2) Without prejudice to the provisions contained in sub-section (1), th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on referred to in the proviso to sub-section (1) shall furnish the information and document referred to in the said proviso to the authority prescribed under subsection (1) of section 286, in such manner, on or before the date, as may be prescribed.]
5. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 before it was read as, "period of thirty days"
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