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[Cites 0, Cited by 0] [Section 51(8)] [Section 51] [Entire Act]

Union of India - Subsection

Section 51(8)(b) in The Income Tax Act, 2025

(b)all the provisions of this section shall continue to apply to the amalgamated or resulting company as it would have applied to the amalgamating or demerged company, as if the amalgamation or demerger had not taken place.