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

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Union of India - Subsection

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

(vii)the demerger is in accordance with the conditions, if any, notified under sub-section (5) of section 72A by the Central Government in this behalf.

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Union of India - Subsection

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