Deduction apportionment on co operative bank reorganisation prorates depreciation and amortisation between predecessor and successor. Deductions under section 32, 35D, 35DD and 35DDA are apportioned between predecessor and successor co operative banks in the year of business reorganisation by allocating the amount that would have been allowable absent reorganisation between the period before reorganisation (predecessor) and the period after reorganisation (successor) using a days in year ratio; amortisation provisions transfer to the successor for subsequent years as if reorganisation had not occurred.