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[Cites 0, Cited by 0] [Section 90(12)] [Section 90] [Entire Act]

Union of India - Subsection

Section 90(12)(b) in The Income Tax Act, 2025

(b)bring trading or clearing rights of the recognised stock exchange acquired by a shareholder who has been allotted equity share or shares under such scheme of demutualisation or corporatisation, shall be deemed to be nil.