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Indian Income Tax Act, 2025
 
Chapter XVII ‐ A‐15
 
Special Provisions relating to Certain Persons
Association of persons, firm, Hindu undivided family, etc. ‐ Change in constitution, succession and dissolution
 
Section No. Particulars IT Act, 1961
Section No.
if any
327   Change in constitution of a firm 187

328   Succession of one firm by another firm 188

329   Joint and several liability of partners for tax payable by firm 188A

330   Firm dissolved or business discontinued 189

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