Information or documents to be furnished under section 506

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....n shall be furnished in Form No. 163, electronically under digital signature to the Assessing Officer having jurisdiction over the Indian concern, within a period of ninety days from the end of the financial year in which any transfer of the share of, or interest in, foreign company or entity referred to in section 9(10)(a) has taken place and where such transaction in respect of the share or the ....

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.... (c) the holding structure of the shares of, or the interest in, the foreign company or entity before and after the transfer; (d) any transfer contract or agreement entered into in respect of the share of, or interest in, any foreign company or entity that holds any asset in India through, or in, the Indian concern; (e) financial and accounting statements of the foreign co....

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.... (i) the details of payment of tax outside India, which relates to the transfer of the share or interest; (j) the valuation report in respect of Indian asset and total assets duly certified by a merchant banker or accountant, as defined in section 515(3)(b), with supporting evidence; and (k) documents which are issued in connection with the transactions under the accountin....

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.... transferor mentioned therein, whose income is chargeable to tax as per section 9(10). (7) The information and documents specified in sub-rule (3) shall be kept and maintained for a period of eight years from the end of relevant tax year. (8) For the purposes of this rule, - (a) "constituent entity" shall have the meaning assigned to it in section 511(10)(d); (b) "group" sh....