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[Cites 0, Cited by 0] [Section 2(22)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(22)(v) in The Income Tax Act, 1961

(v)any distribution of shares pursuant to a demerger by the resulting company to the shareholders of the demerged company (whether or not there is a reduction of capital in the demerged company).