Section 72AB(7)(b) in The Income Tax Act, 1961

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Union of India - Subsection

Section 72AB(7)(b) in The Income Tax Act, 1961

(b)"unabsorbed depreciation" means so much of the allowance for depreciation of the amalgamating co-operative bank or the demerged co-operative bank, as the case may be, which remains to be allowed and which would have been allowed to such bank as if the business reorganisation had not taken place;

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Union of India - Subsection

Section 72AB(7)(b) in The Income Tax Act, 1961