Section 2(19AA)(ii) in The Income Tax Act, 1961

[Cites 0, Cited by 1] [Section 2(19AA)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(19AA)(ii) in The Income Tax Act, 1961

(ii)all the liabilities relatable to the undertaking, being transferred by the demerged company, immediately before the demerger, become the liabilities of the resulting company by virtue of the demerger;

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Union of India - Subsection

Section 2(19AA)(ii) in The Income Tax Act, 1961