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

[Cites 0, Cited by 3] [Section 2(19AA)] [Section 2] [Entire Act]

Union of India - Subsection

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

(v)the shareholders holding not less than three-fourths in value of the shares in the demerged company (other than shares already held therein immediately before the demerger, or by a nominee for, the resulting company or, its subsidiary) become shareholders of the resulting company or companies by virtue of the demerger,

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Union of India - Subsection

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