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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.
15.—Change in constitution, succession and dissolution
Section 329 of Income Tax Act - Joint and several liability of partners for tax payable by firm
Section 327 of Income Tax Act - Change in constitution of a firm
Section 328 of Income Tax Act - Succession of one firm by another firm
Section 330 of Income Tax Act - Firm dissolved or business discontinued
