Section 72AB(3)(ii) in The Income Tax Act, 1961

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Union of India - Subsection

Section 72AB(3)(ii) in The Income Tax Act, 1961

(ii)the amount which bears the same proportion to the accumulated loss or unabsorbed depreciation of the demerged co-operative bank as the assets of the undertaking transferred to the resulting co-operative bank bears to the assets of the demerged co-operative bank if such accumulated loss or unabsorbed depreciation is not directly relatable to the undertakings transferred to the resulting co-operative bank.

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Union of India - Subsection

Section 72AB(3)(ii) in The Income Tax Act, 1961