(18)"predecessor entity" means–– the amalgamating Indian company(a)the amalgamating Indian company in the case of amalgamation;(b)the demerged Indian company, in the case of demerger;(c)a firm, in the case of a succession of a firm by a company as referred to in section 70(1)(zd);(d)a private company or unlisted public company, in case of conversion as referred to in section 70(1)(ze);
