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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.
14.—Assessment of firms
Section 324 of Income Tax Act - Charge of tax in case of a firm
Section 325 of Income Tax Act - Assessment as a firm Assessment
Section 326 of Income Tax Act - Assessment when section 325 not complied with
