Finance Acts
Section - 15 - Amendment of section 72AA
Amendment of section 72AA.15. In section 72AA of the Income-tax Act, with effect from the 1st April, 2026,-
| (i) | - | the following proviso shall be inserted, namely:- |
| - | "Provided that where any scheme of such amalgamation is brought into force on or after the 1st April, 2025, any loss forming part of the accumulated loss of the predecessor entity, being- |
| (a) | - | the banking company or companies; or |
| (b) | - | the amalgamating corresponding new bank or banks; or |
| (c) | - | Google Play store
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