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[Cites 0, Cited by 0] [Section 118(2)] [Section 118] [Entire Act]

Union of India - Subsection

Section 118(2)(a) in The Income Tax Act, 2025

(a)is directly relatable to the undertaking transferred, the whole of such accumulated loss or unabsorbed depreciation shall be allowed to be carried forward and set off against the income of the resulting co-operative bank; and