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Section 20 in Finance Act, 1999 [Entire Act]

Section 20 in Finance Act, 1999 20. Insertion of new section 35DD. - After section 35D of the Income-tax Act, the following section shall ... inserted with effect from the 1st day of April, 2000, namely:- "35DD. Amortisation of expenditure in case of amalgamation or demerger. - (1) Where an assessee
Union of India - Section Cites 0 - Cited by 83

Section 44DB in The Income Tax Act, 1961 [Entire Act]

operative bank [or to the converted banking company] under section 32, section 35-DD or section 35-DDA shall be determined in accordance with ... business reorganization has taken place (4) The provisions of section 35D, section 35DD or section 35DDA shall, in a case where an undertaking
Union of India - Section Cites 0 - Cited by 47

Section 66 in The Income Tax Act, 2025 [Entire Act]

Section 28 , Section 29 , Section 30 , Section 31 , Section 32 , Section 32A , Section 32AB , Section 32AC , Section 32AD , Section 33 , Section 33A , Section 33AB , Section ... Section 35A , Section 35AB , Section 35ABA, Section 35ABB , Section 35AC , Section 35AD , Section 35CCA , Section 35CCB , Section 35CCC , Section 35CCD , Section 35D , Section 35DD , Section
Union of India - Section Cites 0 - Cited by 0

Section 52 in The Income Tax Act, 2025 [Entire Act]

entity under this section for the tax year in which such reorganisation takes place. (7) For the purposes of this section,–– (a) "actually paid" means ... partnership fulfilling conditions laid down in section 70(1)(ze). [ Similar to Section 35ABA, Section 35ABB , Section 35DD and Section 35DDA from The Income
Union of India - Section Cites 0 - Cited by 0

Finance Act, 1999

expenditure referred to in that sub-section, no deduction shall be allowed under sub-section (1) of section 32 for the same previous year ... Amendment of section 35D. - In section 35D of the Income-tax Act, after sub-section (5), the following sub-section shall be inserted with effect
Union of India - Act Cites 0 - Cited by 10005

Section 536 in The Income Tax Act, 2025 [Entire Act]

section 47(xiii), (xiiib) or (xiv) of the repealed Income-tax Act are not complied with, (r) where any allowance or part thereof, under section ... that tax year; (s) the deduction referred to in section 35ABA, 35ABB, 35D, 35DD, 35DDA, 35E or the first proviso to section
Union of India - Section Cites 0 - Cited by 0
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