Amendment of section 286.

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Full Text of the Document

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....Bill seeks to amend section 286 of the Incometax Act relating to furnishing of report in respect of international group. The provisions of the said section, inter alia, provide for specific reporting regime containing revised standards for transfer pricing documentation and a template for country-by-country reporting. Sub-clause (i) of clause (a) of sub-section (9) of the said section defines th....