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of <h1>Understanding 'Constituent Entity' in Section 286(9)(d) of Income Tax Act 1961: Key Definitions and Inclusions Explained.</h1> A 'Constituent Entity' under section 286(9)(d) of the Income Tax Act 1961 refers to: (i) any separate entity within an international group included in the group's consolidated financial statement for financial reporting, or potentially included if the group's equity shares were publicly listed; (ii) any entity excluded from the consolidated statement solely due to size or materiality; or (iii) any permanent establishment of a separate business entity from the group that prepares a separate financial statement for financial, regulatory, tax, or internal management purposes.
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