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[Cites 0, Cited by 0] [Section 117(3)] [Section 117] [Entire Act]

Union of India - Subsection

Section 117(3)(i) in The Income Tax Act, 2025

(i)"unabsorbed depreciation" means the allowance for depreciation of the amalgamating banking company or companies or amalgamating corresponding new bank or banks or amalgamating Government company or companies which remains to be allowed and which would have been allowed to such predecessor entity, had the amalgamation not occurred.