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[Cites 0, Cited by 0] [Section 64] [Entire Act]

Union of India - Subsection

Section 64(1) in The Income Tax Act, 2025

(1)The deduction under section 33 or 44 or 52(1) (Table: Sl. No. 1 or 2) shall, in a case where business reorganisation of a co-operative bank has taken place during the tax year, be allowed as per provisions of this section.