https://www.taxtmi.com/manuals?id=4809 For section 286(9)(d) of the Income Tax Act 1961, the Constituent Entity includes (i) any separate group entity included or able to be included in the consolidated financial statement if its equity were listed; (ii) entities excluded from consolidation solely due to size or materiality; and (iii) permanent establishments of such entities that prepare separate financial statements for reporting, regulatory, tax, or internal management control purposes. en-us Fri, 06 Sep 2024 16:29:00 +0530 Wed, 06 Nov 2024 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4809 For section 286(9)(d) of the Income Tax Act 1961, the Constituent Entity includes (i) any separate group entity included or able to be included in the consolidated financial statement if its equity were listed; (ii) entities excluded from consolidation solely due to size or materiality; and (iii) permanent establishments of such entities that prepare separate financial statements for reporting, regulatory, tax, or internal management control purposes. Manuals Income Tax Fri, 06 Sep 2024 16:29:00 +0530 https://www.taxtmi.com/manuals?id=4809