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[Cites 0, Cited by 0] [Section 46] [Entire Act]

Union of India - Subsection

Section 46(10) in The Income Tax Act, 2025

(10)The provisions of sub-section (9)(b) shall not apply to a company which has become a sick industrial company under section 17(1) of the Sick Industrial Companies (Special Provisions) Act, 1985, as it stood before its repeal by the Sick Industrial Companies (Special Provisions) Repeal Act, 2003 during the period specified in sub-section (9)(a).