Central Government specifies that where the split up or the reconstructed authority or body, constituted or established under a Central, State or Provincial Act u/s 2(19AA)

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..... Income Tax - Income Tax - Section 002(19AA) - Notifications - IT - Central Government specifies that where the split up or the reconstructed authority or body, constituted or established under a Cen .....

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..... , is an entity engaged in the generation or transmission or distribution of electrical power, or in all of these activities, such splitting up or reconstruction shall be deemed to be a demerger if the .....

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