https://www.taxtmi.com/acts?id=37070 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. en-us Wed, 24 Jul 2019 16:43:32 +0530 Wed, 24 Jul 2019 16:43:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37070 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. Act-Rules F. Acts / Amendment Acts Wed, 24 Jul 2019 16:43:32 +0530 https://www.taxtmi.com/acts?id=37070