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[Cites 0, Cited by 0] [Section 10A(7A)] [Section 10A] [Entire Act]

Union of India - Subsection

Section 10A(7A)(b) in The Income Tax Act, 1961

(b)the provisions of this section shall, as far as may be, apply to the amalgamated or the resulting company as they would have applied to the amalgamating for the demerged company if the amalgamation or demerger had not taken place.]