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Customs_Act,_1962

Section / Rule Number Content


302. Legal representative
303. Representative assessee.
304. Liability of representative assessee
305. Right of representative assessee to recover tax paid.
306. Who may be regarded as agent
307. Charge of tax where share of beneficiaries unknown
309. Method of computing a member’s share in income of association of persons or body of individuals.
310. Share of member of association of persons or body of individuals in income of association or body.
311. Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
312. Executor
313. Succession to business or profession otherwise than on death.
314. Effect of order of tribunal or court in respect of business reorganisation.
315. Assessment after partition of Hindu undivided family.
316. Shipping business of non-residents.
317. Assessment of persons leaving India
318. Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
319. Assessment of persons likely to transfer property to avoid tax
320. Discontinued business
321. Association dissolved or business discontinued.
322. Company in liquidation
323. Liability of directors of private company
324. Charge of tax in case of a firm
325. Assessment as a firm
326. Assessment when section 325 not complied with.
327. Change in constitution of a firm.
328. Succession of one firm by another firm.
329. Joint and several liability of partners for tax payable by firm.
330. Firm dissolved or business discontinued.
332. Application for registration.
333. Switching over of regimes
334. Tax on income of registered non-profit organisation.
335. Regular income
336. Taxable regular income.
308. Charge of tax in case of oral trust.
337. Specified income.
338. Income not to be included in regular income.
339. Corpus donation.
340. Deemed corpus Income
341. Application of Income
342. Accumulated Income
343. Deemed accumulated income.
344. Business undertaking held as property.
345. Restriction on commercial activities by a registered non-profit organisation.
346. Restriction on commercial activities by registered non-profit organisation
347. Books of account.
348. Audit
349. Return of income
350. Permitted modes of investment.
351. Specified violation
352. Tax on accreted income
353. Other violations.
354. Application for approval for purpose of section 133(1)(b)(ii).
355. Interpretation.

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