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Income_tax_2025

Section / Rule Number Content


Legal representative
Representative assessee.
Liability of representative assessee
Right of representative assessee to recover tax paid.
Who may be regarded as agent
Charge of tax where share of beneficiaries unknown
Method of computing a member’s share in income of association of persons or body of individuals.
Share of member of association of persons or body of individuals in income of association or body.
Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
Executor
Succession to business or profession otherwise than on death.
Effect of order of tribunal or court in respect of business reorganisation.
Assessment after partition of Hindu undivided family.
Shipping business of non-residents.
Assessment of persons leaving India
Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
Assessment of persons likely to transfer property to avoid tax
Discontinued business
Association dissolved or business discontinued.
Company in liquidation
Liability of directors of private company
Charge of tax in case of a firm
Assessment as a firm
Assessment when section 325 not complied with.
Change in constitution of a firm.
Succession of one firm by another firm.
Joint and several liability of partners for tax payable by firm.
Firm dissolved or business discontinued.
Application for registration.
Switching over of regimes
Tax on income of registered non-profit organisation.
Regular income
Taxable regular income.
Charge of tax in case of oral trust.
Specified income.
Income not to be included in regular income.
Corpus donation.
Deemed corpus Income
Application of Income
Accumulated Income
Deemed accumulated income.
Business undertaking held as property.
Restriction on commercial activities by a registered non-profit organisation.
Restriction on commercial activities by registered non-profit organisation
Books of account.
Audit
Return of income
Permitted modes of investment.
Specified violation
Tax on accreted income
Other violations.
Application for approval for purpose of section 133(1)(b)(ii).
Interpretation.

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