Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 313(1)] [Section 313] [Entire Act] Union of India - Subsection Section 313(1)(a) in The Income Tax Act, 2025 (a)the predecessor shall be assessed in respect of the income of the tax year in which the succession took place up to the date of succession;