Section 2(19AA)(iv) in The Income Tax Act, 1961

[Cites 0, Cited by 2] [Section 2(19AA)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(19AA)(iv) in The Income Tax Act, 1961

(iv)the resulting company issues, in consideration of the demerger, its shares to the shareholders of the demerged company on a proportionate basis except where the resulting company itself is a shareholder of the demerged company;

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Union of India - Subsection

Section 2(19AA)(iv) in The Income Tax Act, 1961