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[Cites 0, Cited by 0] [Section 119(4)] [Section 119] [Entire Act]

Union of India - Subsection

Section 119(4)(f) in The Income Tax Act, 2025

(f)to an erstwhile public sector company where ultimate holding company of such company, immediately after the completion of strategic disinvestment, continues to hold, directly or through its subsidiary or subsidiaries, at least 51% of the voting power of such company in aggregate.