The Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002
Section 12. Concession, etc., to be deemed to have been granted to specified undertaking.
With effect from the appointed day, all fiscal and other concessions, licences, benefits, privileges and exemptions granted to the Trust in connection with the affairs and business of the specified undertaking of the Trust under any law for the time being in force shall be deemed to have been granted in relation to the specified undertaking.
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