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[Cites 0, Cited by 0] [Section 115JB(2A)] [Section 115JB] [Entire Act]

Union of India - Subsection

Section 115JB(2A)(c) in The Income Tax Act, 1961

(c)increased by amounts or aggregate of the amounts debited to the statement of profit and loss on distribution of non-cash assets to shareholders in a demerger in accordance with Appendix A of the Indian Accounting Standards 10;