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Home Acts & Rules Bills Bills Income Tax Bill, 2025 Part 15. = Change in constitution, succession and dissolution Chapters List This

Change in constitution, succession and dissolution - Income Tax Bill, 2025
Chapter: XVII
SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS
Part: A
Association of persons, firm, Hindu undivided family, etc.
Part: 15.
Change in constitution, succession and dissolution
Clause 327 : Change in constitution of a firm.

       Clause 327 of the Bill seeks to provide for assessment of a partnership firm in cases where there is a change in constitution....
Clause 328 : Succession of one firm by another firm.

       Clause 328 of the Bill provides for taxation in the hands of the predecessor and successor in the case of succession of one f....
Clause 329 : Joint and several liability of partners for tax payable by firm.

       Clause 329 of the Bill seeks to provide for joint and several liability of partners for tax payable by firm.....
Clause 330 : Firm dissolved or business discontinued.

       Clause 330 of the Bill seeks to provide for assessment and liability in the hands of the firm even after its dissolution or d....
 

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