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Indian Income Tax Act, 2025
 
Chapter XVII ‐ A‐2
 
Special Provisions relating to Certain Persons
Association of persons, firm, Hindu undivided family, etc. ‐ Representative assesses ‐ General provisions
 
Section No. Particulars IT Act, 1961
Section No.
if any
303   Representative assessee 160

304   Liability of representative assessee 161

305   Right of representative assessee to recover tax paid 162

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