Amendment of section 72A

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....il, 2026,-- (i) after sub-section (6A), the following sub-section shall be inserted, namely:-- "(6B) Where any amalgamation or business reorganisation, as the case may be, is effected on or after t....

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....ccessor company; or (iii) the successor limited liability partnership, as the case may be, shall be carried forward in the hands of the successor entity for not more than eight assessment years im....