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Income_Tax_Rules

Section / Rule Number Content


389 Power for companies to refer matters to arbitration
390 Interpretation of sections 391 and 393
391 Power to compromise or make arrangements with creditors and members
392 Power of High Court to enforce compromises and arrangements
393 Information as to compromises or arrangements with creditors and members
394 Provisions for facilitating reconstruction and amalgamation of companies
394A Notice to be given to Central Government for applications under sections 391 and 394
395 Power and duty to acquire shares of shareholders dissenting from scheme or contract approved by majority
396 Power of Central Government to provide for amalgamation of companies in national interest
396A Preservation of books and papers of amalgamated company
529A. Overriding preferential payment

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