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[Cites 0, Cited by 0] [Section 119(4)] [Section 119] [Entire Act]

Union of India - Subsection

Section 119(4)(b) in The Income Tax Act, 2025

(b)where change in shareholding of Indian company, being a subsidiary of foreign company, takes place due to amalgamation or demerger of the foreign company and 51% of the shareholders of amalgamating or demerged foreign company are shareholders of amalgamated or resulting foreign company; or