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[Cites 0, Cited by 0] [Section 72AB] [Entire Act]

Union of India - Subsection

Section 72AB(4) in The Income Tax Act, 1961

(4)The Central Government may, for the purposes of this section, by notification in the Official Gazette, specify such other conditions as it considers necessary, other than those prescribed under sub-clause (iii) of clause (b) of sub-section (2), to ensure that the business reorganisation is for genuine business purposes.