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 Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 146(3)] [Section 146] [Entire Act] Union of India - Subsection Section 146(3)(b) in The Income Tax Act, 2025 (b)the business is acquired by the assessee through transfer from any other person or as a result of any business reorganisation; or