ZipLaw
Income-tax Act Chapter XVII
The Income-tax Act, 2025

Chapter XVII Special Provisions Relating to Certain Persons

Sections
55 · sections 302 to 355
Amended
5 of 55
  1. A.—Association of persons, firm, Hindu undivided family, etc. 1.—Legal representatives
  2. Section 302 Legal representative
  3. 2.—Representative assessees—General provisions
  4. Section 303 Representative assessee
  5. Section 304 Liability of representative assessee
  6. Section 305 Right of representative assessee to recover tax paid
  7. 3.—Representative assesses—Special cases
  8. Section 306 Who may be regarded as agent
  9. Section 307 Charge of tax where share of beneficiaries unknown
  10. Section 308 Charge of tax in case of oral trust
  11. 4.—Association of persons and body of individuals
  12. Section 309 Method of computing a member’s share in income of association of persons or body of individuals
  13. Section 310 Share of member of association of persons or body of individuals in income of association or body
  14. Section 311 Charge of tax where shares of members in association of persons or body of individuals unknown, etc
  15. 5.—Executors
  16. Section 312 Executor
  17. 6.—Succession to business or profession
  18. Section 313 Succession to business or profession otherwise than on death
  19. Section 314 Effect of order of tribunal or court in respect of business reorganisation
  20. 7.—Partition
  21. Section 315 Assessment after partition of Hindu undivided family
  22. 8.—Profits of non-residents from occasional shipping business
  23. Section 316 Shipping business of non-residents
  24. 9.—Persons leaving India
  25. Section 317 Assessment of persons leaving India
  26. 10.—Association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
  27. Section 318 Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
  28. 11.—Persons trying to alienate their assets
  29. Section 319 Assessment of persons likely to transfer property to avoid tax
  30. 12.—Discontinuance of business, or dissolution
  31. Section 320 Discontinued business
  32. Section 321 Association dissolved or business discontinued
  33. Section 322 Company in liquidation
  34. 13.—Private companies
  35. Section 323 Liability of directors of private company
  36. 14.—Assessment of firms
  37. Section 324 Charge of tax in case of a firm
  38. Section 325 Assessment as a firm
  39. Section 326 Assessment when section 325 not complied with
  40. 15.—Change in constitution, succession and dissolution
  41. Section 327 Change in constitution of a firm
  42. Section 328 Succession of one firm by another firm
  43. Section 329 Joint and several liability of partners for tax payable by firm
  44. Section 330 Firm dissolved or business discontinued
  45. 16.—Liability of partners of limited liability partnership in liquidation
  46. Section 331 Liability of partners of limited liability partnership in liquidation
  47. B.—Special provisions for registered non-profit organisation 1.––Registration
  48. Section 332 Application for registration 1 amendment
  49. Section 333 Switching over of regimes
  50. 2.––Income of registered non-profit organisation
  51. Section 334 Tax on income of registered non-profit organisation
  52. Section 335 Regular income
  53. Section 336 Taxable regular income
  54. Section 337 Specified income
  55. Section 338 Income not to be included in regular income
  56. Section 339 Corpus donation
  57. Section 340 Deemed corpus donation
  58. Section 341 Application of income
  59. Section 342 Accumulated income
  60. Section 343 Deemed accumulated income
  61. 3.––Commercial activities by registered non-profit organisation
  62. Section 344 Business undertaking held as property
  63. Section 345 Restriction on commercial activities by a registered non-profit organisation
  64. Section 346 Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility
  65. 4.––Compliances
  66. Section 347 Books of account
  67. Section 348 Audit
  68. Section 349 Return of income 1 amendment
  69. Section 350 Permitted modes of investment
  70. 5.––Violations
  71. Section 351 Specified violation 1 amendment
  72. Section 352 Tax on accreted income 1 amendment
  73. Section 353 Other violations
  74. 6.––Approval for purpose of deduction under section 133(1)(b)(ii)
  75. Section 354 Application for approval for purpose of section 133(1)(b)(ii)
  76. Section 354A Merger of register non-profit organisation in certain cases 1 amendment
  77. 7.—Interpretation
  78. Section 355 Interpretation