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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.
12.—Discontinuance of business, or dissolution
Section 322 of Income Tax Act - Company in liquidation
Section 320 of Income Tax Act - Discontinued business
Section 321 of Income Tax Act - Association dissolved or business discontinued
