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        F. Acts / Amendment Acts

        Section 68 - Amendment of section 286.

        Finance (No. 2) Act, 2019
        Chapter III
        DIRECT TAXES
        Income-tax

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        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.

        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Reporting entity definition amended; 'alternate reporting entity' removed retroactively, narrowing the statutory reporting scope.</h1> 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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