In section 47 of the Income-tax Act, in clause (vii), in sub-clause (a), for the words "amalgamated company, and", the words "amalgamated company except where the shareholder itself is the amalgamated company, and" shall be substituted with effect from the 1st day of April, 2013.
Finance Act, 2012, (Central) Section 15 - Bare Act |
| State | Central Government |
| Year | 2012 |
| Section Title | Amendment of Section 47 |
Act Info: