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of <h1>Corporate Tax Restructuring: Government-Led Demerger Redefined Under Section 2(19AA) with New Conditions for Public Sector Companies</h1> The amendment modifies section 2(19AA) of the Income-tax Act, 1961, introducing Explanation 5. It defines the reconstruction or splitting of a company that ceased to be a public sector company as a demerger, subject to specific conditions related to share transfer by the central government and additional notifications in the official gazette, effective from April 1, 2017.
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