Section 79(2)(c) in The Income Tax Act, 1961

[Cites 0, Cited by 14] [Section 79(2)] [Section 79] [Entire Act]

Union of India - Subsection

Section 79(2)(c) in The Income Tax Act, 1961

(c)to a company where a change in the shareholding takes place in a previous year pursuant to a resolution plan approved under the Insolvency and Bankruptcy Code, 2016 (31 of 2016), after affording a reasonable opportunity of being heard to the jurisdictional Principal Commissioner or Commissioner;

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Union of India - Subsection

Section 79(2)(c) in The Income Tax Act, 1961