https://www.taxtmi.com/manuals?id=1163 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. en-us Tue, 15 Sep 2015 11:48:00 +0530 Fri, 15 Mar 2024 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1163 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. Manuals Income Tax Tue, 15 Sep 2015 11:48:00 +0530 https://www.taxtmi.com/manuals?id=1163