Maintenance, keeping and furnishing of information and document by certain persons.

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..... a constituent entity of an international group, shall keep and maintain such information and document in respect thereof and for such period and in such manner, as prescribed. (2) The Assessing Officer or the Commissioner (Appeals) may, during any proceeding under this Act, require any person referred to in sub-section (1)(a) to furnish any information or document referred therein within ten day .....

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