Amendment of Section 43

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..... ax Act, - (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 ama .....

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..... all 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 amalgamated company is .....

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