Chapters23
- ¶Chapter 17 overview
- 302Legal representative
- 303Representative assessee
- 304Liability of representative assessee
- 305Right of representative assessee to recover tax paid
- 306Who may be regarded as agent
- 307Charge of tax where share of beneficiaries unknown
- 308Charge of tax in case of oral trust
- 309Method of computing a member's share in income of association of persons or body of individuals
- 310Share of member of an association of persons or body of individuals in income of association or body
- 311Charge of tax where shares of members in association of persons or body of individuals unknown, etc
- 312Executor
- 313Succession to business or profession otherwise than on death
- 314Effect of order of tribunal or court in respect of business reorganisation
- 315Assessment after partition of a Hindu undivided family
- 316Shipping business of non-residents
- 317Assessment of persons leaving India
- 318Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
- 319Assessment of persons likely to transfer property to avoid tax
- 320Discontinued business
- 321Association dissolved or business discontinued
- 322Company in liquidation
- 323Liability of directors of private company
- 324Charge of tax in case of a firm
- 325Assessment as a Firm
- 326Assessment when section 325 not complied with
- 327Change in constitution of a firm
- 328Succession of one firm by another firm
- 329Joint and several liability of partners for tax payable by firm
- 330Firm dissolved or business discontinued
- 331Liability of partners of limited liability partnership in liquidation
- 332Application for registration
- 333Switching over of regimes
- 334Tax on income of registered non-profit organisation
- 335Regular income
- 336Taxable regular income
- 337Specified income
- 338Income not to be included in regular income
- 339Corpus donation
- 340Deemed corpus donation
- 341Application of income
- 342Accumulated income
- 343Deemed accumulated income
- 344Business undertaking held as property
- 345Restriction on commercial activities by a registered non-profit organisation
- 346Restriction on commercial activities by registered non-profit organisation carrying out advancement of any other object of general public utility
- 347Books of account
- 348Audit
- 349Return of income
- 350Permitted modes of investment
- 351Specified violation
- 352Tax on accreted income
- 353Other violations
- 354Application for approval for purpose of section 133(1)(b)(ii)
- 355Interpretation
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