Section 2(1B)(ii) in The Income Tax Act, 1961

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Union of India - Subsection

Section 2(1B)(ii) in The Income Tax Act, 1961

(ii)all the liabilities of the amalgamating company or companies immediately before the amalgamation become the liabilities of the amalgamated company by virtue of the amalgamation;

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Union of India - Subsection

Section 2(1B)(ii) in The Income Tax Act, 1961