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[Cites 0, Cited by 0] [Section 536(2)] [Section 536] [Entire Act]

Union of India - Subsection

Section 536(2)(o) in The Income Tax Act, 2025

(o)any set off of loss or allowance for depreciation made in any tax year beginning before the 1st April, 2026 in the hands of the amalgamated company, successor company or the successor limited liability partnership, in accordance with the provisions of section 72A of the repealed Income-tax Act, shall be deemed to be the income of the amalgamated company, successor company or the successor limited liability partnership, as the case may be, chargeable to tax under this Act for the year in which any of the conditions specified in that section are not complied with;