Insertion of new section 285A- Furnishing of information or documents by an Indian concern in certain cases

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Full Text of the Document

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.... Indian concern in certain cases "285A. Where any share of, or interest in, a company or an entity registered or incorporated outside India derives, directly or indirectly, its value substantially from the assets located in India, as referred to in Explanation 5 to clause (i) of sub-section (1) of section 9, and such company or, as the case may be, entity, holds, directly or indirectly, such ass....