Notification No. 88/2018/ F. No. 370142/17/2018-TPL / GSR 1217(E) : Amendment of the Income-tax Rules, 1962 to provide the time limit for furnishing of report by constituent entity of an international group, resident in India, under sub-section (4) of section 286 of the Income-tax Act, 1961
18 December 2018 - Legalspace