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[Cites 0, Cited by 0] [Section 536(2)] [Section 536] [Entire Act]

Union of India - Subsection

Section 536(2)(p) in The Income Tax Act, 2025

(p)any set off of accumulated loss or unabsorbed depreciation allowed in any tax year beginning before the 1st April, 2026 to the successor co-operative bank, in accordance with the provisions of section 72AB of the repealed Income-tax Act, shall be deemed to be the income of the successor co-operative bank chargeable to tax under this Act for the year in which any of the conditions specified in that section are not complied with;