Amendment of section 72AA.

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....t April, 2026,-- (i) the following proviso shall be inserted, namely:-- "Provided that where any scheme of such amalgamation is brought into force on or after the 1st April, 2025, any loss forming ....

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....r banks; or (iii) the amalgamated Government company or companies, as the case may be, shall be carried forward in the hands of the successor entity for not more than eight assessment years immedi....