Section 14(3) in Bolani Ores Limited (Acquisition of Shares) And Miscellaneous Provisions Act, 1978.
(3)The assessment of the income or, as the case may be, the chargeable profits of the previous year of the dissolved company up to the appointed any shall be made as if such dissolution had not taken place and all the provisions of the Income-tax Act, or as the case may be, the Companies (Profits) surtax Act shall, so far as may be, apply accordingly.
