Amendment of Section 43

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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 .....

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..... anation 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 amalg .....

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