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

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....new section 285A 78. After section 285 of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2016, namely:- Furnishing of information or documents by ....

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....assets in India through, or in, an Indian concern, then, such Indian concern shall, for the purposes of determination of any income accruing or arising in India under clause (i) of sub-section (1) of ....