Finance Acts
Section - 14 - Amendment of section 72A
Amendment of section 72A.14. In section 72A of the Income-tax Act, with effect from the 1st April, 2026,-
| (i) | - | after sub-section (6A), the following sub-section shall be inserted, namely:- |
| - | "(6B) Where any amalgamation or business reorganisation, as the case may be, is effected on or after the 1st April, 2025, any loss forming part of the accumulated loss of the predecessor entity under sub-section (1), (6) or (6A), being- |
| (a) | - | the amalgamating company; or |
| (b) | - | the firm or proprietary concern; or |
| (c) | - | Google Play store
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