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[Cites 0, Cited by 0] [Section 117(3)] [Section 117] [Entire Act]

Union of India - Subsection

Section 117(3)(d) in The Income Tax Act, 2025

(d)"corresponding new bank" shall have the same meaning as assigned to it in section 2(d) of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970, or section 2(b) of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1980;