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Maintenance, keeping and furnishing of information and document by certain persons
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....stic transaction shall keep and maintain such information and document in respect thereof as may be prescribed; (ii) being a constituent entity of an international group, shall keep and maintain such information and document in respect of an international group as may be prescribed. Explanation.--For the purposes of this clause,-- (A) "constituent entity" shall have the meanin....
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....lication made by such person, extend the ^5[period of ten days] by a further period not exceeding thirty days. (4) The person referred to in clause (ii) of sub-section (1) shall furnish the information and document referred therein to the authority prescribed under sub-section (1) of section 286, in such manner, on or before such date, as may be prescribed.] ****************** N....
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.... prescribed. ^2[Provided that the person, being a constituent entity of an international group, shall also keep and maintain such information and document in respect of an international group as may be prescribed. Explanation.-For the purposes of this section,- (A) "constituent entity" shall have the meaning assigned to it in clause (d) of sub-section (9) of section 286;....