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Amendment of Section 43

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Full Text of the Document

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....- (i) in clause (1), after Explanation 6, the following Explanation shall be inserted, namely :- "Explanation 7 : Where, in a scheme of amalgamation, any capital asset is transferred by the a....

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Full Text of the Document

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....nation shall be inserted, namely :- "Explanation 2A : Where, in a scheme of amalgamation, any capital asset is transferred by the amalgamating company to the amalgamated company, and the amalga....

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