Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 52(7)] [Section 52] [Entire Act]

Union of India - Subsection

Section 52(7)(c) in The Income Tax Act, 2025

(c)"specified business reorganisation" means––
(i)amalgamation of an Indian company and its undertaking with another Indian company; or
(ii)demerger of an undertaking of an Indian company to another company; or
(iii)succession of a firm or proprietorship concern to a company fulfilling conditions as laid down in section 70(1)(zd); or
(iv)conversion of a private company or unlisted public company to a limited liability partnership fulfilling conditions laid down in section 70(1)(ze).