https://www.taxtmi.com/acts?id=49500 Amendment preserves deduction entitlement under section 35AB where an undertaking is transferred in an amalgamation or demerger, entitling the amalgamated or resulting company to claim the deduction to the same extent and for the residual period as would have been allowable to the transferor company had the amalgamation or demerger not taken place. en-us Sat, 22 Feb 2025 10:52:29 +0530 Sat, 22 Feb 2025 10:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49500 Amendment preserves deduction entitlement under section 35AB where an undertaking is transferred in an amalgamation or demerger, entitling the amalgamated or resulting company to claim the deduction to the same extent and for the residual period as would have been allowable to the transferor company had the amalgamation or demerger not taken place. Act-Rules F. Acts / Amendment Acts Sat, 22 Feb 2025 10:52:29 +0530 https://www.taxtmi.com/acts?id=49500