[195A Acquisition of ownership by assignee of energy services provider]

[195A Ìý´¡³¦±ç³Ü¾±²õ¾±³Ù¾±´Ç²ÔÌý´Ç´ÚÌý´Ç·É²Ô±ð°ù²õ³ó¾±±èÌý²ú²âÌý²¹²õ²õ¾±²µ²Ô±ð±ðÌý´Ç´ÚÌý±ð²Ô±ð°ù²µ²âÌý²õ±ð°ù±¹¾±³¦±ð²õÌý±è°ù´Ç±¹¾±»å±ð°ù±Õ

[(1)     If section 192A(2)(a) applies (cessation of ownership of energy services provider as a result of assignment), the assignee is to be treated,

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