Section 52(2)(e) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 52(2)] [Section 52] [Entire Act]

Union of India - Subsection

Section 52(2)(e) in The Income Tax Act, 2025

(e)is sold or otherwise transferred by the amalgamating company or demerged company, as the case may be, in a scheme of amalgamation or demerger, to the amalgamated company or resulting company, being an Indian company,—

(i)the provisions of clauses (a), (b), (c) and (d) shall not apply to the amalgamating or demerged company; and

(ii)all the provisions of this section shall continue to apply to the amalgamated or resulting company as it would have applied to the amalgamating or demerged company, as if the transfer had not taken place.

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Union of India - Subsection

Section 52(2)(e) in The Income Tax Act, 2025