Insertion of new section 164A.

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Full Text of the Document

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....undervalued transaction as referred to in sub-section (6) of section 164 and the Adjudicating Authority is satisfied that such transaction was deliberately entered into by such debtor- (a) for keeping its assets beyond the reach of any person who is entitled to make a claim against the debtor; or (b) in order to adversely affect the interests of such a person in relation to the c....