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Legal representative
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Representative assessee.
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Liability of representative assessee
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Right of representative assessee to recover tax paid.
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Who may be regarded as agent
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Charge of tax where share of beneficiaries unknown
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Method of computing a member’s share in income of association of persons or body of individuals.
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Share of member of association of persons or body of individuals in income of association or body.
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Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
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Executor
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Succession to business or profession otherwise than on death.
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Effect of order of tribunal or court in respect of business reorganisation.
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Assessment after partition of Hindu undivided family.
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Shipping business of non-residents.
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Assessment of persons leaving India
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Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
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Assessment of persons likely to transfer property to avoid tax
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Discontinued business
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Association dissolved or business discontinued.
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Company in liquidation
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Liability of directors of private company
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Charge of tax in case of a firm
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Assessment as a firm
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Assessment when section 325 not complied with.
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Change in constitution of a firm.
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Succession of one firm by another firm.
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Joint and several liability of partners for tax payable by firm.
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Firm dissolved or business discontinued.
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Application for registration.
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Switching over of regimes
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Tax on income of registered non-profit organisation.
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Regular income
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Taxable regular income.
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Charge of tax in case of oral trust.
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Specified income.
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Income not to be included in regular income.
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Corpus donation.
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Deemed corpus Income
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Application of Income
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Accumulated Income
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Deemed accumulated income.
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Business undertaking held as property.
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Restriction on commercial activities by a registered non-profit organisation.
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Restriction on commercial activities by registered non-profit organisation
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Books of account.
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Audit
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Return of income
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Permitted modes of investment.
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Specified violation
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Tax on accreted income
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Other violations.
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Application for approval for purpose of section 133(1)(b)(ii).
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Interpretation.
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