Section 65(k) in The Income Tax Act, 2025

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Union of India - Subsection

Section 65(k) in The Income Tax Act, 2025

(k)"resulting co-operative bank" means—

(i)one or more co-operative banks to which the undertaking of the demerged co-operative bank is transferred in a demerger; or

(ii)any co-operative bank formed as a result of demerger;