Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 64O] [Entire Act] Union of India - Subsection Section 64O(o) in The Companies (Indian Accounting Standards) Rules, 2015 (o)for each business combination in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date: