Amendment of section 115JB.
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.... brought forward in case of a company against whom an application for corporate insolvency resolution process has been admitted by the Adjudicating Authority under section 7 or section 9 or section 10 of the Insolvency and Bankruptcy Code, 2016 (31 of 2016). Explanation.--For the purposes of this clause, the expression "Adjudicating Authority" shall have the meaning assigned to it in clau....


TaxTMI
TaxTMI