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[Cites 0, Cited by 0] [Section 355(k)] [Section 355] [Entire Act]

Union of India - Subsection

Section 355(k)(iii) in The Income Tax Act, 2025

(iii)during the period beginning from the date of its creation or establishment and ending on the date from which the registration under specified provision became effective due to the provisions of the first proviso or the second proviso to section 12A(2) or the eighth proviso to section 10(23C), where provisions of the first proviso or the second proviso to section 12A(2) or the eighth proviso to section 10(23C), of the Income-tax Act, 1961, are applicable; and