Section 80IA(12)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 11] [Section 80IA(12)] [Section 80IA] [Entire Act]

Union of India - Subsection

Section 80IA(12)(b) in The Income Tax Act, 1961

(b)the provisions of this section shall, as far as may be, apply to the amalgamated or the resulting company as they would have applied to the amalgamating or the demerged company if the amalgamation or demerger had not taken place.

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Union of India - Subsection

Section 80IA(12)(b) in The Income Tax Act, 1961