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Indian Income Tax Act, 2025
 
Chapter XVII ‐ A‐3
 
Special Provisions relating to Certain Persons
Association of persons, firm, Hindu undivided family, etc. ‐ Representative assesses ‐ Special cases
 
Section No. Particulars IT Act, 1961
Section No.
if any
306   Who may be regarded as agent 163

307   Charge of tax where share of beneficiaries unknown 164

308   Charge of tax in case of oral trust 164A

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