(1) Irrespective of anything contained in the section 4, where it appears to the Assessing Officer that any association of persons or a body of individuals or an artificial juridical person, formed or established or incorporated for a particular event or purpose in a tax year is likely to be dissolved in the same year […]

(1) Irrespective of anything contained in section 4, where it appears to the Assessing Officer during any current tax year that any person is likely to charge, sell, transfer, dispose of or otherwise part with any of his assets with a view to avoiding payment of any liability under the provisions of this Act, the

(1) Irrespective of anything contained in section 4, where any business or profession is discontinued in any tax year, the income of the period beginning from the first day of that tax year up to the date of such discontinuance may, at the discretion of the Assessing Officer, be charged to tax in that tax

(1) Where any business or profession carried on by an association of persons has been discontinued or where an association of persons is dissolved, the Assessing Officer shall make an assessment of the total income of the associationof persons as if no such discontinuance or dissolution had taken place, and all the provisions of this

(1) Every person,—(a) who is the liquidator of any company which is being wound up, whether under the orders of a court or otherwise; or(b) who has been appointed the receiver of any assets of a company, (herein referred to as the liquidator), shall, within thirty days after he has become such liquidator, give notice

(1) Irrespective of anything contained in the Companies Act, 2013, where any tax due from—(a) a private company in respect of any income of any tax year; or(b) any other company in respect of any income of any tax year during which such other company was a private company,cannot be recovered, then, every person, who

In the case of a firm which is assessable as a firm, tax shall be charged on its total income at the rate as specified in the Finance Act of the relevant year.

(1) A firm shall be assessed as a firm for the purposes of this Act, if—(a) the partnership is evidenced by an instrument; and(b) the individual shares of the partners are specified in that instrument.(2) A certified copy of the instrument of partnership referred to in sub-section (1) shall accompany the return of income of

Irrespective of anything contained in any other provision of this Act, where a firm does not comply with the provisions of section 325 for any tax year,—(a) no deduction by way of any payment of interest, salary, bonus, commission or remuneration, by whatever name called, made by such firm to any partner of such firm

(1) Where at the time of making an assessment under section 270 or 271, it is found that a change has occurred in the constitution of a firm, the assessment shall be made on the firm as constituted at the time of making the assessment.(2) For the purposes of this section, there is a change