167A Charge of tax in the case of a firm

Detailed Description

DD.—Firms, association of persons and body of individuals

Charge of tax in the case of a firm.

167A. 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.

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Hierarchy

Direct Tax

Income Tax Act

LIABILITY IN SPECIAL CASES

167A Charge of tax in the case of a firm

Act Information

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Added:: Aug 22, 2025
Updated:: Aug 22, 2025

Related Acts

160 Representative assessee

161 Liability of representative assessee

162 Right of representative assessee to recover tax paid

163 Who may be regarded as agent

164 Charge of tax where share of beneficiaries unknown

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