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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER XVII SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS
A.—Association of persons, firm, Hindu undivided family, etc.
1.—Legal representatives
10.—Association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
11.—Persons trying to alienate their assets
12.—Discontinuance of business, or dissolution
13.—Private companies
14.—Assessment of firms
15.—Change in constitution, succession and dissolution
16.—Liability of partners of limited liability partnership in liquidation
2.—Representative assessees—General provisions
3.—Representative assesses—Special cases
4.—Association of persons and body of individuals
5.—Executors
6.—Succession to business or profession
7.—Partition
8.—Profits of non-residents from occasional shipping business
9.—Persons leaving India