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[Cites 0, Cited by 0] [Section 2(35)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(35)(e) in The Income Tax Act, 2025

(e)the shareholders holding not less than three-fourths in value of the shares in the demerged company (other than shares already held therein immediately before the demerger, or by a nominee for, the resulting company or, its subsidiary) become shareholders of the resulting company or companies by virtue of the demerger, otherwise than as a result of the acquisition of the property or assets of the demerged company or any undertaking thereof by the resulting company;