Amendment of section 92D.

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....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; (B) "international group" shall have the meaning assigned to it in clause (g) of sub-section (9) of section 286.'; (ii) after sub-section (3), the following sub-s....

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.... be prescribed. The said section further provides that the Assessing Officer or the Commissioner (Appeals) may in the course of any proceeding require such person to furnish the information and document within the period of thirty days of it being called for or within the extended period. It is proposed to amend the said section so as to provide that the person being a constituent entity of an i....