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[Cites 0, Cited by 0] [Section 73(2)] [Section 73] [Entire Act]

Union of India - Subsection

Section 73(2)(c) in The Income Tax Act, 2025

(c)serial numbers 14 and 15, "net worth" means the total of the paid-up share capital and general reserves as appearing in the books of account of the demerged company immediately before the demerger;