117 — 117. Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases
IT Rules
Original Rule Text
117. Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases — [Part 3/3] Summary Defined terms in a legal framework relating to banks, banking companies, and general insurance business, referencing specific acts.
“banking institution” shall have the same meani... — Rule 117 of IT2025