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[Cites 0, Cited by 0] [Section 2(6)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(6)(c) in The Income Tax Act, 2025

(c)the shareholders holding not less than three-fourths in value of the shares in the amalgamating company or companies (other than shares already held therein immediately before the amalgamation by, or by a nominee for, the amalgamated company or its subsidiary) become shareholders of the amalgamated company by virtue of the amalgamation,otherwise than as a result of the acquisition of the property of one company by another company pursuant to the purchase of such property by the other company or as a result of the distribution of such property to the other company after the winding up of the first-mentioned company;