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[Cites 0, Cited by 0] [Section 65(a)] [Section 65] [Entire Act]

Union of India - Subsection

Section 65(a)(i) in The Income Tax Act, 2025

(i)all the assets and liabilities of the amalgamating co-operative bank or banks immediately before the merger (other than the assets transferred, by sale or distribution on winding up, to the amalgamated co-operative bank) become the assets and liabilities of the amalgamated co-operative bank;