Insertion of new section 35DD

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..... ct, the following section shall be inserted with effect from the 1st day of April, 2000, namely :- "35DD. Amortisation of expenditure in case of amalgamation or demerger. (1) Where an assessee, be .....

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..... (2) No deduction shall be allowed in respect of the expenditure mentioned in sub-section (1) under any other provision of this Act.".
Statute, statutory provisions legislation, law, enactment, Act .....

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