HOME
SERVICES
JOIN US
HOME
SERVICES
JOIN US
×
Join for Regular Updates
Subscribe Now
HOME
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.
3.—Representative assesses—Special cases
Section 311 of Income Tax Act - Charge of tax where shares of members in association of persons or body of individuals unknown, etc
Section 306 of Income Tax Act - Who may be regarded as agent
Section 307 of Income Tax Act - Charge of tax where share of beneficiaries unknown
Section 310 of Income Tax Act - Share of member of association of persons or body of individuals in income of association or body
Section 308 of Income Tax Act - Charge of tax in case of oral trust
