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The Income-tax Act, 1961
Section 72A(b)
Part of: Section 72A — Provisions relating to carry forward and set off of accumulated loss and unabsorbed
From: The Income-tax Act, 1961
(b) a banking company referred to in clause ( c) of section 5 of the Banking Regulation Act, 1949 (10 of 1949) with a s pecified bank; or