Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 71(1)] [Section 71] [Entire Act] Union of India - Subsection Section 71(1)(b) in The Income Tax Act, 2025 (b)the parent company or its nominees or the holding company, ceases or cease to hold the whole of the share capital of the subsidiary company.