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