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[Cites 0, Cited by 0] [Section 2(35)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(35)(d) in The Income Tax Act, 2025

(d)the resulting company issues, in consideration of the demerger, its shares to the shareholders of the demerged company on a proportionate basis, except where the resulting company itself is a shareholder of the demerged company;