In order to remove the genuine hardship in furnishing of the report under sub-section (4) of section 286 of the Act read with sub-rule (4) of rule lODB of the Rules caused as above. and as a one-time measure. the Board. in exercise of powers conferred under section 119 of the Act. extend the period for furnishing of said report by the constituent entities referred to under clause (a) or (00) of said sub-section. in respect of reporting accounting years ending upto February 28. 2018. to March 31. 2019.
For the purpose of understanding, section 286 deals with the Furnishing of report in respect of international group and the following forms needs to be submitted in this regard.