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[Cites 0, Cited by 0] [Section 44(7)] [Section 44] [Entire Act]

Union of India - Subsection

Section 44(7)(b) in The Income Tax Act, 2025

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