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 52(6)] [Section 52] [Entire Act] Union of India - Subsection Section 52(6)(b) in The Income Tax Act, 2025 (b)no deduction shall be allowed to the predecessor entity under this section for the tax year in which such reorganisation takes place.