Reporting entity definition amended; 'alternate reporting entity' removed retroactively, narrowing the statutory reporting scope. The Finance (No. 2) Act, 2019 omits the words 'or alternate reporting entity' from sub-clause (i) of clause (a) of sub-section (9) of section 286 of the Income-tax Act, and the omission is deemed effective from 1st April 2017, thereby removing reference to an alternate reporting entity and narrowing the statutory scope of reporting entities under the provision.
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The Finance (No. 2) Act, 2019 omits the words "or alternate reporting entity" from sub-clause (i) of clause (a) of sub-section (9) of section 286 of the Income-tax Act, and the omission is deemed effective from 1st April 2017, thereby removing reference to an alternate reporting entity and narrowing the statutory scope of reporting entities under the provision.
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