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62 Certificate from the principal officer of the amalgamated company and duly verified by an accountants regarding achievement of the prescribed level of production and continuance of such level of production in subsequent years - Income Tax

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1. Section 72A - Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc. - Income-tax Act, 1961
2. Rule 9C - Conditions for carrying forward or set-off of accumulated loss and unabsorbed depreciation allowance in case of amalgamation - Income-tax Rules, 1962