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    Income_tax_2025
    Section / Rule Number   Content   
     
    302. Legal representative
    303. Representative assessee.
    304. Liability of representative assessee
    305. Right of representative assessee to recover tax paid.
    306. Who may be regarded as agent
    307. Charge of tax where share of beneficiaries unknown
    309. Method of computing a member’s share in income of association of persons or body of individuals.
    310. Share of member of association of persons or body of individuals in income of association or body.
    311. Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
    312. Executor
    313. Succession to business or profession otherwise than on death.
    314. Effect of order of tribunal or court in respect of business reorganisation.
    315. Assessment after partition of Hindu undivided family.
    316. Shipping business of non-residents.
    317. Assessment of persons leaving India
    318. Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
    319. Assessment of persons likely to transfer property to avoid tax
    320. Discontinued business
    321. Association dissolved or business discontinued.
    322. Company in liquidation
    323. Liability of directors of private company
    324. Charge of tax in case of a firm
    325. Assessment as a firm
    326. Assessment when section 325 not complied with.
    327. Change in constitution of a firm.
    328. Succession of one firm by another firm.
    329. Joint and several liability of partners for tax payable by firm.
    330. Firm dissolved or business discontinued.
    332. Application for registration.
    333. Switching over of regimes
    334. Tax on income of registered non-profit organisation.
    335. Regular income
    336. Taxable regular income.
    308. Charge of tax in case of oral trust.
    337. Specified income.
    338. Income not to be included in regular income.
    339. Corpus donation.
    340. Deemed corpus Income
    341. Application of Income
    342. Accumulated Income
    343. Deemed accumulated income.
    344. Business undertaking held as property.
    345. Restriction on commercial activities by a registered non-profit organisation.
    346. Restriction on commercial activities by registered non-profit organisation
    347. Books of account.
    348. Audit
    349. Return of income
    350. Permitted modes of investment.
    351. Specified violation
    352. Tax on accreted income
    353. Other violations.
    354. Application for approval for purpose of section 133(1)(b)(ii).
    355. Interpretation.
     
         
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