Section 33AB(8)(ii) in The Income Tax Act, 1961

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Union of India - Subsection

Section 33AB(8)(ii) in The Income Tax Act, 1961

(ii)where the sale or transfer of the asset is made in connection with the succession of a firm by a company in the business or profession carried on by the firm as a result of which the firm sells or otherwise transfers to the company any asset and the scheme] [or the deposit scheme] [ Inserted by Act 32 of 1994, Section 12 (w.e.f. 1.4.1995).][continues to apply to the company in the manner applicable to the firm. [Substituted by Act 12 of 1990, Section 10, for Section 32-AB (w.e.f. 1.4.1991).]

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Union of India - Subsection

Section 33AB(8)(ii) in The Income Tax Act, 1961