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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.
10.—Association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
Section 318 of Income Tax Act - Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
