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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.
2.—Representative assessees—General provisions
Section 304 of Income Tax Act - Liability of representative assessee
Section 303 of Income Tax Act - Representative assessee
Section 305 of Income Tax Act - Right of representative assessee to recover tax paid