Amendment of section 2.

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..... ts, whether capitalised or not, or loss, as the case may be, shall be increased by the accumulated profits, whether capitalised or not, of the amalgamating company on the date of amalgamation. ; (b) with effect from the 1st day of April, 2019, (i) in clause (24), (A) after sub-clause (xii), the following sub-clause shall be inserted, namely: (xiia) the fair market value of inventory referred to in .....

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