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[Cites 0, Cited by 0] [Section 52(2)] [Section 52] [Entire Act]

Union of India - Subsection

Section 52(2)(c) in The Income Tax Act, 2025

(c)is transferred under clause (b) in a tax year in which the business is no longer in existence, the provisions of said clause shall apply as if the business is in existence in that tax year;