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[Cites 0, Cited by 0] [Section 80IB(12)] [Section 80IB] [Entire Act]

Union of India - Subsection

Section 80IB(12)(b) in The Income Tax Act, 1961

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