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[Cites 0, Cited by 0] [Section 72AA] [Entire Act]

Union of India - Subsection

Section 72AA(iv) in The Income Tax Act, 1961

(iv)"unabsorbed depreciation" means so much of the allowance for depreciation of the amalgamating banking company which remains to be allowed and which would have been allowed to such banking company if the amalgamation had not taken place.]