https://www.taxtmi.com/acts?id=51595 Special provision governs computation of specified tax deductions when a business reorganisation of a co operative bank occurs within a tax year, requiring time proportionate apportionment between predecessor and successor or converted banking company using day count formulae; thereafter, staged or deferred deduction entitlements transfer to the successor or converted entity and continue to apply in subsequent tax years as if the reorganisation had not occurred. en-us Wed, 13 Aug 2025 18:59:53 +0530 Mon, 25 Aug 2025 16:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51595 Special provision governs computation of specified tax deductions when a business reorganisation of a co operative bank occurs within a tax year, requiring time proportionate apportionment between predecessor and successor or converted banking company using day count formulae; thereafter, staged or deferred deduction entitlements transfer to the successor or converted entity and continue to apply in subsequent tax years as if the reorganisation had not occurred. Act-Rules Income Tax Wed, 13 Aug 2025 18:59:53 +0530 https://www.taxtmi.com/acts?id=51595