Chapter XVII — SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS
SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS
Sub-sections
- Section 302 — 1.—Legal representatives Legal representative
- Section 303 — 2.—Representative assessees—General provisions Representative assessee
- Section 304 — Liability of representative assessee
- Section 305 — Right of representative assessee to recover tax paid
- Section 306 — Who may be regarded as agent
- Section 307 — Charge of tax where share of beneficiaries unknown
- Section 308 — Charge of tax in case of oral trust
- Section 309 — Method of computing a member’s share in income of association of persons or body of individuals
- Section 310 — Share of member of association of persons or body of individuals in income of association or body
- Section 311 — Charge of tax where shares of members in association of persons or body of individuals unknown, etc
- Section 312 — Executor
- Section 313 — Succession to business or profession otherwise than on death
- Section 314 — Effect of order of tribunal or court in respect of business reorganisation
- Section 315 — Assessment after partition of Hindu undivided family
- Section 316 — Shipping business of non-residents
- Section 317 — Assessment of persons leaving India
- Section 318 — Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
- Section 319 — Assessment of persons likely to transfer property to avoid tax
- Section 320 — Discontinued business
- Section 321 — Association dissolved or business discontinued
- Section 322 — Company in liquidation
- Section 323 — 13.—Private companies Liability of directors of private company
- Section 324 — 14.—Assessment of firms Charge of tax in case of a firm
- Section 325 — Assessment as a firm
- Section 326 — Assessment when section 325 not complied with
- Section 327 — 15.—Change in constitution, succession and dissolution Change in constitution of a firm
- Section 328 — Succession of one firm by another firm
- Section 329 — Joint and several liability of partners for tax payable by firm
- Section 330 — Firm dissolved or business discontinued
- Section 331 — 16.—Liability of partners of limited liability partnership in liquidation Liability of partners of limited liability partnership in liquidation
- Section 332 — Application for registration
- Section 333 — Switching over of regimes
- Section 334 — Tax on income of registered non-profit organisation
- Section 335 — Regular income
- Section 336 — Taxable regular income
- Section 337 — Specified income
- Section 338 — Income not to be included in regular income
- Section 339 — Corpus donation
- Section 340 — Deemed corpus donation
- Section 341 — Application of income
- Section 342 — Accumulated income
- Section 343 — Deemed accumulated income
- Section 344 — Business undertaking held as property
- Section 345 — Restriction on commercial activities by a registered non-profit organisation
- Section 346 — Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility
- Section 347 — Books of account
- Section 348 — Audit
- Section 349 — Return of income
- Section 350 — Permitted modes of investment
- Section 351 — Specified violation
- Section 352 — Tax on accreted income
- Section 353 — Other violations
- Section 354 — Application for approval for purpose of section 133(1)(b)(ii)
- Section 355 — Interpretation
Related sections
- Chapter I — PRELIMINARY
- Chapter II — BASIS OF CHARGE
- Chapter III — INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
- Chapter IV — COMPUTATION OF TOTAL INCOME
- Chapter V — INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE
- Chapter VI — AGGREGATION OF INCOME
- Chapter VII — SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES
- Chapter VIII — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
- Chapter IX — REBATES AND RELIEFS
- Chapter X — SPECIAL PROVISIONS RELATING TO A VOIDANCE OF TAX
- Chapter XI — GENERAL ANTI-A VOIDANCE RULE
- Chapter XII — MODE OF PAYMENT IN CERTAIN CASES, ETC.
- Chapter XIII — DETERMINATION OF TAX IN SPECIAL CASES
- Chapter XIV — TAX ADMINISTRATION
- Chapter XV — RETURN OF INCOME
- Chapter XVI — PROCEDURE FOR ASSESSMENT
- Chapter XVIII — APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS
- Chapter XIX — COLLECTION AND RECOVERY OF TAX
- Chapter XX — REFUNDS
- Chapter XXI — PENALTIES
- Chapter XXII — OFFENCES AND PROSECUTION
- Chapter XXIII — MISCELLANEOUS
- Schedule I — CONDITIONS FOR CERTAIN ACTIVITIES NOT TO CONSTITUTE BUSINESS CONNECTION IN INDIA
- Schedule II — INCOME NOT TO BE INCLUDED IN TOTAL INCOME
- Schedule III — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS
- Schedule IV — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON- RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS
- Schedule V — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS
- Schedule VI — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS IN INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM
- Schedule VII — PERSONS EXEMPT FROM TAX
- Schedule VIII — INCOME NOT TO BE INCLUDED IN THE TOTAL INCOME OF POLITICAL PARTIES AND ELECTORAL TRUSTS
- Schedule IX — DEDUCTION FOR TEA DEVELOPMENT ACCOUNT, COFFEE DEVELOPMENT ACCOUNT AND RUBBER DEVELOPMENT ACCOUNT FOR COMPUTING INCOME UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION”
- Schedule X — DEDUCTION FOR SITE RESTORATION FUND FOR COMPUTING INCOME UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION”
- Schedule XI — PART A RECOGNISED PROVIDENT FUNDS
- Schedule XII — PART A MINERALS
- Schedule XIII — LIST OF ARTICLES OR THINGS
- Schedule XIV — INSURANCE BUSINESS
- Schedule XV — DEDUCTION IN RESPECT OF LIFE INSURANCE PREMIA, CONTRIBUTION TO PROVIDENT FUND, SUBSCRIPTION TO CERTAIN EQUITY SHARES, ETC.
- Schedule XVI — PERMITTED MODES OF INVESTMENT OR DEPOSITS