Section 52(6)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 52(6)] [Section 52] [Entire Act]

Union of India - Subsection

Section 52(6)(a) in The Income Tax Act, 2025

(a)the provisions of this section, as far as may be, shall continue to apply to the successor entity as they would have applied to the predecessor entity if such reorganisation had not taken place; and

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Union of India - Subsection

Section 52(6)(a) in The Income Tax Act, 2025