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[Cites 0, Cited by 0] [Section 355(k)] [Section 355] [Entire Act]

Union of India - Subsection

Section 355(k)(ii) in The Income Tax Act, 2025

(ii)during the period beginning from the date of its creation or establishment and ending on the date from which the registration under specified provision became effective, if the specified person has not been allowed any benefit under this Part or under sections 11 and 12 or section 10(23C)(iv) or (v) or (vi) or (via) of the Income-tax Act, 1961 during the said period, where provisions of the first proviso or the second proviso to sub-section 12A(2) or the eighth proviso to section 10(23C) of the said Act, are not applicable;