Section 304(1)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 304(1)] [Section 304] [Entire Act]

Union of India - Subsection

Section 304(1)(a) in The Income Tax Act, 2025

(a)the representative assessee shall be liable to assessment in his own name in respect of that income and any such assessment shall be deemed to be made upon him in his representative capacity only; and

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Union of India - Subsection

Section 304(1)(a) in The Income Tax Act, 2025