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[Cites 0, Cited by 0] [Section 10AA(5)] [Section 10AA] [Entire Act]

Union of India - Subsection

Section 10AA(5)(a) in The Income Tax Act, 1961

(a)no deduction shall be admissible under this section to the amalgamating or the demerged Unit, being the company for the previous year in which the amalgamation or the demerger takes place; and