Mera Samvidhaan All of Income-tax Act, 2025

Chapter XVII · Special Provisions Relating to Certain Persons

324Charge of tax in case of a firm.

Section 324 · Chapter XVII · A.—Association of persons, firm, Hindu undivided family, etc. — 14.—Assessment of firms · page 388 of the Act

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 any Central Act for relevant tax year.

Section 324 of The Income-tax Act, 2025 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.