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Indian Income Tax Act, 2025
Chapter XVII ‐ A‐14
Special Provisions relating to Certain Persons
Association of persons, firm, Hindu undivided family, etc. ‐ Assessment of firms
Section No.
Particulars
IT Act, 1961
Section No.
if any
324
Charge of tax in case of a firm
167A
325
Assessment as a Firm
184
326
Assessment when section 325 not complied with
185
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