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[Cites 0, Cited by 0] [Section 35DDA] [Entire Act]

Union of India - Subsection

Section 35DDA(4A) in The Income Tax Act, 1961

(4A)Where there has been reorganisation of business, whereby a private company or unlisted public company is succeeded by a limited liability partnership fulfilling the conditions laid down in the proviso to clause (xiiib) of section 47, the provisions of this section shall, as far as may be, apply to the successor limited liability partnership, as they would have applied to the said company, if reorganisation of business had not taken place.