Section 115JB(2A)(d) in The Income Tax Act, 1961

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Union of India - Subsection

Section 115JB(2A)(d) in The Income Tax Act, 1961

(d)decreased by all amounts or aggregate of the amounts credited to the statement of profit and loss on distribution of non-cash assets to shareholders in a demerger in accordance with Appendix A of the Indian Accounting Standards 10:

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Union of India - Subsection

Section 115JB(2A)(d) in The Income Tax Act, 1961