CA B K Goyal & Co LLP
Chartered Accountants

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Section 328 of Income Tax Act, 2025 : Succession of one firm by another firm.

Where a firm carrying on a business or profession is succeeded by another firm, except in a case covered by section 327, separate assessments shall be made on the predecessor firm and the successor firm as per the provisions of section 313

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B K Goyal & Co LLP
Chartered Accountants

support@cabkgoyal.com
9971782649

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