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[Cites 0, Cited by 0] [Section 38(2)] [Section 38] [Entire Act]

Union of India - Subsection

Section 38(2)(i) in Finance Act, 1999

(i)holds continuously for a minimum period of five years from the date of amalgamation at least three-fourths in the value of assets of the amalgamating company acquired in a scheme of amalgamation;