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[Cites 0, Cited by 0] [Section 10AA(5)] [Section 10AA] [Entire Act]

Union of India - Subsection

Section 10AA(5)(b) in The Income Tax Act, 1961

(b)the provisions of this section shall, as they would have applied to the amalgamating or the demerged Unit, being the company as if the amalgamation or demerger had not taken place.