land referred to in clause (22)(iii)(A) or (B); (6) "amalgamation", in relation to companies, means the merger of one or more companies with ... company or companies which so merge being referred to as the amalgamating company or companies and the company with which they merge or which
livestock or buildings or furniture and fittings; (18) "predecessor entity" means–– the amalgamating Indian company (a) the amalgamating Indian company in the case of amalgamation ... State Financial Corporations Act, 1951; (37) "successor entity" means– (a) the amalgamated Indian company, in the case of amalgamation; (b) the resulting Indian company
holding company is an Indian company; (e) in a scheme of amalgamation, of a capital asset by the amalgamating company to the amalgamated company ... amalgamated company is an Indian company; (f) by a shareholder, in a scheme of amalgamation, of a capital asset being a share or shares held
section 313, or to the amalgamating and the amalgamated company in the case of amalgamation, or to the demerged and resulting company in the case ... calculated at the prescribed rates under this section as if the succession, amalgamation or demerger had not taken place, and such deduction shall be allowed
Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc. (1) Where there has been an amalgamation of,— (a) a company owning ... share purchase agreement entered into under strategic disinvestment restricted immediate amalgamation of the said public sector company and the amalgamation is carried out within five
assessee. 2. Capital asset, being a share or shares in an amalgamated company which is an Indian company that became the property of the assessee ... acquisition to him of the share or the shares in the amalgamating company. 3. Capital asset being a share or debenture of a company, which
cost A B C 1. Where capital asset is transferred by an amalgamating company to an amalgamated company being an Indian company in a scheme ... amalgamation. Actual cost to amalgamated company shall be the same as it would have been if the amalgamating company had continued to hold such capital
year beginning before the 1st April, 2026 in the hands of the amalgamated company, successor company or the successor limited liability partnership, in accordance with ... Income-tax Act, shall be deemed to be the income of the amalgamated company, successor company or the successor limited liability partnership, as the case
Income Tax Act, 2025
52. Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc. (1) Where an expenditure of the nature ... incurred by an Indian company, wholly and exclusively for the purposes of amalgamation or demerger of an undertaking. Tax year in which such amalgamation
Indian company, being a subsidiary of foreign company, takes place due to amalgamation or demerger of the foreign company and 51% of the shareholders ... amalgamating or demerged foreign company are shareholders of amalgamated or resulting foreign company; or (c) where change in shareholding takes place in a tax year
