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[Cites 0, Cited by 0] [Section 35E(7A)] [Section 35E] [Entire Act]

Union of India - Subsection

Section 35E(7A)(ii) in The Income Tax Act, 1961

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