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Home Acts & Rules Bill Bills Income Tax Bill, 2025 Part 6. = Succession to business or profession Chapters List This

Succession to business or profession - Income Tax Bill, 2025

Chapter: XVII
SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS
Part: 6.
Succession to business or profession
Clause 313 : Succession to business or profession otherwise than on death.

       Clause 313 of the Bill seeks to deal with the assessment of the income and the taxability of the same pertaining to a busines....
Clause 314 : Effect of order of tribunal or court in respect of business reorganisation.

       Clause 314 of the Bill seeks to deal with effect of order of tribunal or court in respect of business reorganisation in cases....
 

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