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[Cites 0, Cited by 0] [Section 65(g)] [Section 65] [Entire Act]

Union of India - Subsection

Section 65(g)(iv) in The Income Tax Act, 2025

(iv)the shareholders holding 75% or more in value of the shares in the demerged co-operative bank (other than shares already held by the resulting bank or its nominee or its subsidiary immediately before the transfer), become shareholders of the resulting co-operative bank, otherwise than as a result of the acquisition of the assets of the demerged co-operative bank or any undertaking thereof by the resulting co-operative bank;