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[Cites 0, Cited by 0] [Section 44DB(5)] [Section 44DB] [Entire Act]

Union of India - Subsection

Section 44DB(5)(d) in The Income Tax Act, 1961

(d)"business reorganisation" means the reorganisation of business involving the amalgamation or demerger of a co-operative bank 28[or conversion of a primary co-operative bank] ;