Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 80DD(4)] [Section 80DD] [Entire Act] Union of India - Subsection Section 80DD(4)(h) in The Income Tax Act, 1961 (h)[ "specified company" means a company as referred to in clause (h) of section 2 of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 (58 of 2002).] [Substituted by Act 32 of 2003, Section 34 (w.e.f. 1.4.2004).]