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Indian Income Tax Act, 2025
 
Chapter XVII ‐ A‐10
 
Special Provisions relating to Certain Persons
Association of persons, firm, Hindu undivided family, etc. ‐ Association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
 
Section No. Particulars IT Act, 1961
Section No.
if any
318   Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose 174A

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