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[Cites 0, Cited by 0] [Section 35D(5)] [Section 35D] [Entire Act]

Union of India - Subsection

Section 35D(5)(i) in The Income Tax Act, 1961

(i)no deduction shall be admissible under sub-section (1) in the case of the amalgamating company for the previous year in which the amalgamation takes place; and