IT Act 285Aअध्याय XXIII · Miscellaneous
धारा 285A · [ Furnishing of information or documents by an Indian concern in certain cases. [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.]
अक्षर आकार — स्तर 1, कुल 4 में से
- Where any share of, or interest in, a company or an entity registered or incorporated outside India derives, directly or indirectly, its value substantially from the assets located in India, as referred to in Explanation 5 to clause (i) of sub-section (1) of section 9, and such company or, as the case may be, entity, holds, directly or indirectly, such assets in India through, or in, an Indian concern, then, such Indian concern shall, for the purposes of determination of any income accruing or arising in India under clause (i) of sub-section (1) of section 9, furnish within the prescribed period to the prescribed income-tax authority the information or documents, in such manner, as may be prescribed.]
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यह नोट सिर्फ़ आप देख सकते हैं।