Rule 60: the amalgamated company, owning an industrial undertaking of the amalgamating company by way of amal

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Rule 60 - the amalgamated company, owning an industrial undertaking of the amalgamating company by way of amalgamation, shall—

60. (1) The conditions referred to in section 116(4)(b)(iii) shall be the following:— (a) the amalgamated company, owning an industrial undertaking of the amalgamating company by way of amalgamation, shall— (i) achieve the level of production of at least 50% of the installed capacity of the said undertaking before the end of four years from the date of amalgamation; and (ii) continue to maintain the said minimum level of production till the end of five years from the date of amalgamation; and (b

Certificate of a medical authority in respect of autism, cerebral palsy and multiple disabilities for the purposes of deduction under section 127 and section 154.

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