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

Union of India - Subsection

Section 65(g)(ii) in The Income Tax Act, 2025

(ii)the assets and the liabilities are transferred to the resulting co-operative bank at values (other than change in the value of assets consequent to their revaluation) appearing in its books of account immediately before the transfer;