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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.
6.—Succession to business or profession
Section 313 of Income Tax Act - Succession to business or profession otherwise than on death
Section 314 of Income Tax Act - Effect of order of tribunal or court in respect of business reorganisation
