Chapter XVII — Special Provisions Relating To Certain Persons

• Sec. 302 — Legal representative
• Sec. 303 — Representative assessee
• Sec. 304 — Liability of representative assessee
• Sec. 305 — Right of representative assessee to recover tax paid
• Sec. 306 — Who may be regarded as agent
• Sec. 307 — Charge of tax where share of beneficiaries unknown
• Sec. 308 — Charge of tax in case of oral trust
• Sec. 309 — Method of computing a member's share in income of association of persons or body of individuals
• Sec. 310 — Share of member of association of persons or body of individuals in income of association or body
• Sec. 311 — Charge of tax where shares of members in association of persons or body of individuals unknown, etc
• Sec. 312 — Executor
• Sec. 313 — Succession to business or profession otherwise than on death
• Sec. 314 — Effect of order of tribunal or court in respect of business reorganisation
• Sec. 315 — Assessment after partition of Hindu undivided family
• Sec. 316 — Shipping business of non-residents
• Sec. 317 — Assessment of persons leaving India
• Sec. 318 — Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
• Sec. 319 — Assessment of persons likely to transfer property to avoid tax
• Sec. 320 — Discontinued business
• Sec. 321 — Association dissolved or business discontinued
• Sec. 322 — Company in liquidation
• Sec. 323 — Liability of directors of private company
• Sec. 324 — Charge of tax in case of a firm
• Sec. 325 — Assessment as a firm
• Sec. 326 — Assessment when section 325 not complied with
• Sec. 327 — Change in constitution of a firm
• Sec. 328 — Succession of one firm by another firm
• Sec. 329 — Joint and several liability of partners for tax payable by firm
• Sec. 330 — Firm dissolved or business discontinued
• Sec. 331 — Liability of partners of limited liability partnership in liquidation
• Sec. 332 — Application for registration
• Sec. 333 — Switching over of regimes
• Sec. 334 — Tax on income of registered non-profit organisation
• Sec. 335 — Regular income
• Sec. 336 — Taxable regular income
• Sec. 337 — Specified income
• Sec. 338 — Income not to be included in regular income
• Sec. 339 — Corpus donation
• Sec. 340 — Deemed corpus donation
• Sec. 341 — Application of income
• Sec. 342 — Accumulated income
• Sec. 343 — Deemed accumulated income
• Sec. 344 — Business undertaking held as property
• Sec. 345 — Restriction on commercial activities by a registered non-profit organisation
• Sec. 346 — Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility
• Sec. 347 — Books of account
• Sec. 348 — Audit
• Sec. 349 — Return of income
• Sec. 350 — Permitted modes of investment
• Sec. 351 — Specified violation
• Sec. 352 — Tax on accreted income
• Sec. 353 — Other violations
• Sec. 354 — Application for approval for purpose of section 133(1)(b)(ii)
• Sec. 354A — Merger of register non-profit organisation in certain cases
• Sec. 355 — Interpretation