Section 2(19AA)(iii) in The Income Tax Act, 1961

[Cites 0, Cited by 2] [Section 2(19AA)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(19AA)(iii) in The Income Tax Act, 1961

(iii)the property and the liabilities of the undertaking or undertakings being transferred by the demerged company are transferred at values appearing in its books of account immediately before the demerger:

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 2(19AA)(iii) in The Income Tax Act, 1961