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[Cites 0, Cited by 0] [Section 65(a)] [Section 65] [Entire Act]

Union of India - Subsection

Section 65(a)(iii) in The Income Tax Act, 2025

(iii)the shareholders holding 75% or more in value of the shares in the amalgamating co-operative bank (other than the shares held by the amalgamated co-operative bank or its nominee or its subsidiary, immediately before the merger) become shareholders of the amalgamated co-operative bank;