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[Cites 0, Cited by 0] [Section 35D(5)] [Section 35D] [Entire Act]

Union of India - Subsection

Section 35D(5)(ii) in The Income Tax Act, 1961

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