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[Cites 0, Cited by 0] [Section 118] [Entire Act]

Union of India - Subsection

Section 118(4) in The Income Tax Act, 2025

(4)The Central Government may, by notification, specify such other conditions as it may consider necessary, other than the condition referred to in sub-section (3)(b)(iii), for the purposes of ensuring that business reorganisation is for genuine business purposes.