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[Cites 0, Cited by 0] [Section 80IB(12)] [Section 80IB] [Entire Act]

Union of India - Subsection

Section 80IB(12)(a) in The Income Tax Act, 1961

(a)no deduction shall be admissible under this section to the amalgamating or the demerged company for the previous year in which the amalgamation or the demerger takes place; and